2016 (12) TMI 1530

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....lled as their charges towards providing service of consulting engineers.  However, they had also incurred certain expenditure on behalf of their principals like placing advertisements for procurement of materials required for executing the project, clearing & forwarding of such material from the port to the project sites etc.  They did not include such reimbursed amounts in the value of services on which tax was paid.  The Revenue has made out a case that such reimbursements formed part of value of service and they issued a show cause notice demanding service tax on such value not taxed during 01.04.02 and 17.04.06 by issuance of show cause notice dtd. 27.03.08. 2.  The first submission of the counsel for the appellan....

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....axed as consideration for providing Consulting Engineers Services.  Similar is the case with reference to clearing and forwarding charges of goods from the ports and other similar reimbursed amounts in dispute. 5.  The AR (Revenue) points out that the Board's clarification was only in respect of travelling, boarding and lodging expenses of the engineers rendering Consulting Engineers Services.  The clarification never talked of any of the element in dispute in the present appeal and he contests that the appellants could not have provided their services without incurring these expenses in question and therefore such expenses should have formed part of the value of the services and taxed.  In the matter of time bar, he ....