2012 (11) TMI 834

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....ellants, Revenue found that the appellants were receiving certain consideration from NHAI under different headings as below:- i) Remuneration for local staff; ii) Remuneration for support staff; iii) Transportation iv) Duty travel to site v) office rent vi) office supplies, utilities and communication vii) office furniture and equipment viii) Reports and documents printing; ix) Mobilization and demobilization x) Accommodation for consultant's local staff xi) Accommodation for expatriate staff and xii) other costs Training. 3. The Revenue was of the view that the above consideration should have formed part of the gross value of services rendered by the appellants to NHAI and the appellants should have p....

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....e value of such services:- i) B.43/5/97-TRU dated 2.7.97 ii) B.11/1/98-TRU 7.10.98 6. The Counsel for the appellant is also relying on the decision in their own case reported in 2007(5) STR-118  to the effect that such expenses would not form part of assessable value of services rendered by Consulting Engineers. He also relies on the following decisions: (i) Black Stone Vs CCE 2006 (3) STR 711 TRU (ii) Malabar Pvt Services Vs CCE 2008 (21) VST 33 CESTAT 7. He also submits that in this case, the show cause notice was issued on 31.1.2005 for demanding service tax short paid for the period November 2001 to November 2003 by invoking the extended period of time. It is their contention that since there was clarification iss....