2016 (11) TMI 1110

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....the assessee. [Order per: Sulekha Beevi, Case] The above two appeals were taken for consideration together as they emanate from the same order in appeal. The appeal No. E/27877/2013 is filed by assessee, whereas, appeal No.E/27859/13 is filed by department. Parties are hereafter referred to as assessee and department for the sake of convenience. 2 The brief facts are that the assessee was opera....

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....ted the contention of the appellants that the SCN proposed to levy service tax on the entire amount received including wages paid to the contract labourer, ESI, OT wages, PF, electricity bill, water charges and other expenses. Relying upon various judgements, the Commissioner (Appeals) held that the demand raised to the extent of reimbursable expenses is not sustainable and directed the adjudicati....