2019 (2) TMI 1564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hnical) Ms. D. Naveena, Advocate 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 un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The second argument was with regard to 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h expenses in the orders placed before us. The 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 ....