TaxTMI 
TaxTMI 
2014 (3) TMI 76
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....pondent: Shri N. Pathak, DR ORDER Per D.N. Panda: Both sides have been heard extensively. The precise question in this appeal is whether the assessable value splited into two parts and one such part is called reimbursement of expneses shall form part of assessable value of the taxable service in question. 2. Appellant's plea is that the expenses which are not at all in the nature of gr....
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....the Chartered Accountant appearing at page 44 of the appeal record to show reimbursement aspect. Receipts were towards reimbursement of expenses. It was further submission of appellant that at page 58 of the appeal folder col. 2 of the table thereunder gives the description of the reimbursement of the expenses. But the figure depicted by Adjudicating Authority is not correct figure which was subje....
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....the gross consideration for providing the taxable services in whatsoever manner received is liable to tax. 7. We have examined the contention of both the sides. When para-5 of the show cause notice is looked into that leaves ample doubt against the appellant as to its modus operandi and prima facie compels to hold against the appellant. No agreement was made available to us to consider in favou....
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....ement of expenses. Deliberate splitting is not possible to be ruled out when splitting is not intended by law. Once splitting is attributable to a motive, the appellant cannot get any shelter under the purview of law. 8. We considered the financial hardships as has been pleaded today. Taking overall facts and circumstances into account, as against service tax demand of Rs.3.62 crores approximat....