2019 (2) TMI 1564

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.... for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench The appellant was issued a show cause notice dated 9.12.2005 demanding service tax under Business Auxiliary Service for the period from 1.8.2003 to 31.3.2005. After due process of law, the original authority confirmed the demand along with interest and imposed penalties under sections 77 and 78 of the Finance A....

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....the penalties imposed. She submitted that the adjudicating authority has imposed higher amount of penalty than that of the service tax demand confirmed. She submitted that the appellant was under bonafide belief that the activity does not fall under BAS. Therefore, the appellant did not discharge the service tax during the relevant period and was contesting the same before various forums. Therefor....

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....appellant has to furnish necessary documents to establish that reimbursable expenses have been included in the taxable value. For this limited purpose, we are of the opinion that the matter requires to be remanded to the adjudicating authority who shall consider whether any reimbursable expenses are to be excluded from the taxable value that has been arrived by the adjudicating authority. 6. With....