2015 (12) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Suchitra Sharma, A.R. (Jt.CDR) For the Respondent : Ms. Sukriti Das, Advocate Per Justice G. Raghuram: Revenue has preferred this appeal against the order passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur dated 18.5.2007, allowing an appeal preferred by the respondent/assessee against the adjudication order dated 24.8.2006 passed by the Joint Commissioner of Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fess etc. are liable to be included in the gross consideration received for having provided the taxable service; that these receipts were not reported and thus under-remittance of tax occurred. 3. The Appellate Authority however granted relief by excluding the expenses reimbursed. Consequently , the appeal of the assessee was allowed. 4. The Karnataka High Court and the Delhi High Court in C....