TaxTMI 
TaxTMI 
2016 (5) TMI 134
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....are filed by the same assessee raising more or less the same issue, we dispose of the appeals by a common order. 2. Heard both the sides and perused the records. 3. In appeal No. ST/675/2011 the issue is regarding the taxability of the amount received by the appellant under the category of "Management Consultancy and Manpower Recruitment Supply Agency Service." Both the lower authorities have held that the appellant had wrongly claimed the expenses as reimbursable and did not include the same in the taxable value for payment of service tax and has also held an amount of Rs. 1,249/- claimed as abatement is wrongly availed. 4. On perusal of the records, we find that the appellant has been claiming the said deductions as reimbur....
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....The details of the demand confirmed are as under: S. No. Particulars Amount in Rs. 1. Service tax on TDS credited to the debtors ledger for which no income tax refund has been received 1,23,486/- 2. Service tax on advance received prior to provisions of tax payable on advances/ change in definition of services to be provided is included i.e. advance received prior to 16/05/2005. Advance payment received from M/s Spicer India Pvt. Ltd. in the year 2004-05 93,889/- 3. Service tax on advance/payment received of exempted services towards services provided to SEZ mainly to M/s. Glenmark, M/s. Ajanta Pharma 1,21,338/- 4. Service tax on reimbursement of expenses received in the capacity of Pure agent 76,567/- 5. Service tax on rec....