2017 (10) TMI 851

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.... - Shri K.P. Muralidharan, AC (AR) ORDER Per: Archana Wadhwa Brief facts of the case are that the Appellant is engaged in providing services of Management of Assets of various schemes of M/s. Sundaram Mutual Fund attracting service tax under the Banking and other financial services. During verification of the records of the Appellant it was seen that they were discharging Service Tax Liab....

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....sale promotion in their own invoice and failed to do so when distributors claim reimbursements of the incidental expenses by way of debit notes. Accordingly, a Show Cause Notice no.LTUC/103/2014-Supdt. Dated 26.03.2014 was issued against the Appellant demanding such Service Tax amount of Rs. 94,719/- for the period from April, 2012 to June 2012. After due process of law, the adjudicating authority....

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....raised for reimbursable expenses, the service provider has already discharged its service tax liability. The amounts were collected from the appellant in respect of service tax only and were paid to the department. As such, by referring to various decisions laying down that where such service tax stand paid by the service provider, no further tax liability confirmation can be made for the second t....