TaxTMI 
TaxTMI 
2017 (4) TMI 282
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri V.M. Chavda, Advocate for the respondent Per: M V Ravindran This appeal is filed by the Revenue against Order-in-Original No: PI/COMMR/ST/16/2011 dated 31/01/2011 passed by the Commissioner of Central Excise, Pune I. 2. Heard both the sides and perused the records. The issue that falls for consideration in this case is regarding the challenge by the department in respect of the dedu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rvice was including service tax, raising supplementary invoices was additional consideration and the service tax liability on the purchase of stationary items, petrol, transport expenses, etc. is correct as there was no ascertainment of the fact as to whether they were additional consideration or actual reimbursements. The cum-tax benefit as sought by the assessee was incorrect and as the sales re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es register forms part and parcel of the books of accounts and the balance sheet is certified. If the gross receipts are inclusive of service tax the same cannot be separately recovered from the respondent. It is the submission that the service tax liability on the job-work has been already discharged by them. 5. Learned Authorised Representative, in rejoinder, submits that the service tax liab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, were not reimbursable expenses at all. On careful consideration, we find that it is settled law that no service tax liability arises in respect of services provided to SEZ units or SEZ unit developers, hence there is no merits in the revenue's appeal on this point. We also note that the reimbursable amount sought to be taxed by revenue are in fact actual cost of stationery etc., hence adjud....