2014 (3) TMI 189

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.... ORDER Per P.K. Das; The applicant is registered with the service tax authorities under the Advertisement Agency Service. It has been alleged that they have earned income from various sources during the period 2002-2007 wherein no tax was paid. Initially, there was a demand of tax of about Rs. 47 lakhs. The original authority confirmed the demand of tax amounting to Rs.21,78,730/- along wit....

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....luding reimbursement expenses amounting to about Rs. 5 lakhs, he submits that in this case the demand of tax under Business Auxiliary Service is not sustainable, prima facie. In this case they only deliver the goods to the clients. He also submits prior to 2006 tax on reimbursement is not sustainable. He also pleads time bar issue. 3. The learned AR drew the attention of the Bench the worksheet....