2014 (12) TMI 1039

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....the Appellant. Shri R.K. Singla, Commissioner (AR), for the Respondent. ORDER Service Tax of Rs. 5,99,79,100/- with interest has been demanded from the appellant (CISF). Penalty equal to the Service Tax amount has also been imposed on the appellant under Section 78 of the Finance Act, 1994. Show cause notice was issued on 13-6-2012 and the period involved is from 1-4-2009 to 30-9-2011. ....

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....also included medical expenditure incurred by M/s. RINL on CISF. The Department has contended that it is reimbursible expenditure. Prima facie, we find that this cannot be considered as reimbursible expenditure since in the first place this expenditure are not  incurred by CISF at all. Therefore, prima facie, appellant has made out a case in respect of this amount. 4. The second deman....