2017 (4) TMI 282

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....espondent 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 deductions given by the adjudicating authority ....

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....ry 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 register were not authenticated and were not signed by....

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....unts 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 liability even as per the order-in-original remains to be di....

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....ration, 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 adjudicating authority was correct in dropping demands on this co....