2014 (1) TMI 511

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....icating authority confirmed the demand along with interest and also imposed penalties. The appellants filed appeal before the Commissioner (Appeals) and the same was dismissed. Hence the appeal. 4. The contention of the appellants is that while discharging the service tax on the taxable service on the Advertising Agency Service, prior to 1.07.2001 the appellants were paying the service tax on the assessable value including reimbursable expenses. After 1.7.2001, the appellants were not including the reimbursable expenses in the assessable value of service for the purpose of payment of service tax. The present show-cause notices were issued for including the value of reimbursable expenses towards the assessable value of taxable service. The ....

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....main even after withdrawal of Notification No. 6/1999-ST. The contention is that in view of the Board's clarification, during the period 1.3.2003 to 20.11.2003 also the export of service is exempted. The appellant relied upon the decision of the Tribunal in the case of SGS India Pvt. Ltd. vs. Commissioner of Service Tax, Surat reported in 2011 (24) STR 60 (Tri Mumbai). The appellants also claimed the cum tax benefit. 5. The Revenue relied upon the findings of the lower authorities and by relying on the decision of the Larger Bench in the case of Sri Bhagvathy Traders (supra) the Revenue submitted that Larger Bench of the Tribunal specifically decided the issue on includibility or otherwise of the reimbursement charges received by a provide....

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....hole of the Service Tax leviable thereon under Section 66 of the Finance Act, 1994 where the services were provided to any person and the consideration therefore was received in India in convertible foreign exchange. This Notification was withdrawn from 1.3.2003. Subsequently Notification 21/2003-ST dated 20.11.2003 has been issued which provides exemption from payment of service tax in respect of taxable services provided to any person in respect of which payment was received in India in convertible foreign exchange. During the period 1.3.2003 to 20.11.2003 there is no exemption in respect of export of service. The applicant relied upon the Board's Circular. We find that Section 93 of the Finance Act, provides that if the Central Governmen....