2018 (2) TMI 403

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.... Per: Bench                  M/s. Jerry & Co. which was a partnership concern was issued a show cause notice dated 5.4.2007 for short payment of service tax under the category of Business Auxiliary Service alleging that they had not included the reimbursable expenses while discharging the service tax liability for th....

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....Rs. 3,40,000/- under section 78 of the Finance Act, 1994. Hence this appeal. 3. On behalf of appellant, ld. consultant Shri Anand submitted that the earlier show cause notice was issued to the partnership concern and after dissolution of the partnership firm, the Commissioner has issued a show cause notice to the firm which is not in existence. That, on this ground itself, the demand is not susta....

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.... Co., are not liable to make payment to the third party and therefore condition 3 of Rule 5(2) is not satisfied. That consequently, the reimbursable expenses are includible in the taxable value of services. That Commissioner has rightly confirmed the demand. With regard to issuing show cause notice only to a single partner, he submitted that the Commissioner has discussed the said issue in para 6.....