2008 (2) TMI 26

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....ICAL) ORDER Per Shri T. K. Jayaraman, This appeal has been filed against Order-in-Appeal No.06/2007 (V-I) (ST) dated 8.8.2007 passed by the Commissioner of Central Excise and Customs (Appeals), Visakhapatnam. 2. Revenue proceeded against the appellants on the ground that they have availed services of foreign consultant and did not discharge the correct Service Tax liability. Therefore,....

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....main point argued by the learned advocate is that the show cause notice has proposed demand of Service Tax under "Consulting Engineer's Service", however, the amount of Rs. 81,284/- represents the Service Tax on different services including Service Tax on "out of pocket" reimbursable amount of Rs. 32,825/-. In other words, the demands are confirmed on services which are not invoked in the show....

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....nt Services, Business Auxiliary Services and Commercial Coaching and Training Services are chargeable to Service Tax. He has not allowed even the "out of pocket expenses" holding that it is a part of the gross amount received by the service provider for the taxable services. 5. The learned departmental representative reiterated the Order-in-Appeal. 6. On a very careful consideration of the i....

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....Tri.-Bang.) In the above cases, it has been held that even if the services are within the purview of Service Tax but if they do not conform to the alleged service in the show cause notice, then no Service Tax is payable. The ratio of the cases are squarely applicable. With regard to the "Out of pocket expenses", the DGFT and Board have clarified that "out of pocket expenses" reimbursed on actua....