2019 (2) TMI 686

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....lant Shri A. Cletus, ADC (AR) for the Respondent. ORDER Per Sulekha Beevi Brief facts are that the appellants are engaged in providing various housekeeping related services. During the course of audit of accounts, it was noticed that they had collected service charges and reimbursement of expenses incurred by them under different heads. However, appellant had paid service tax only on s....

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.... to November, 2009. SCN was issued raising the above allegations and proposing to demand service tax of Rs. 60,04,620/- along with interest and also imposing penalties. After due process of law, the adjudicating authority confirmed the demand, interest and imposed equal penalty. Aggrieved, appellant is now before this forum. 2.1 On behalf of the appellant, Ld. Counsel, Shri G. Natarajan appeare....

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....h sides. 5.1 The first issue is whether the reimbursable expenses are includable in the total taxable value for discharging the service tax liability. The Hon'ble Apex Court in the decision cited by the Ld. Advocate in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. (supra) has categorically held that the reimbursable expenses are not includable in the taxable value. Followin....