2012 (6) TMI 119

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....lls, whereas the reimbursement expenses were not allowed deduction. After allowing the said deduction, the service tax liability works out around at Rs.20.00 lakhs, out of which they have already deposited Rs.9.95 lakhs.   3. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Hence, after waiving the requirement of predeposit of service tax and penalty, we take up the appeal itself for disposal.   4. Briefly stated the facts of the case are that the appellants are engaged in providing CHA Services and are holder of service tax registration. A show-cause cum demand notice was issued against them on the ground that they suppressed the amount of agency commission in the guise of income fr....

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....ciding the expenses.   7. We have carefully considered the submissions and perused the records. The demand in this case has been made on the billing basis of ledger and balance sheet. The appellants made claim before the ld. Commissioner for deduction of reimbursable expenses. However, they could not produce the evidence in support of their claim. The appellants are in a position to produce the requisite documents. Undisputedly, these documents were not produced before the ld. Commissioner. Therefore, the same are required to be examined by the ld. Commissioner. The Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders Vs. Commissioner of Central Excise, Cochin (cited supra) has prescribed the following guidelines : &nb....