2019 (3) TMI 1396

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...., Advocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are providing manpower recruitment or supply agency service to M/s.Neyveli Lignite Corporation Ltd. On verification of ST-3 returns, it was noticed that the appellants had not included the administrative charges received by them in the taxable value for discha....

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....or providing the service. It is also submitted by her that the administrative charges are in the nature of reimbursement and not to be included in the taxable value. Further, that the show cause notice is issued invoking the extended period and the same is not sustainable as the ingredients for invoking the extended period are totally absent. When the appellant discharged the service tax belatedly....

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.... reimbursed such expenses. The service tax has to be discharged on the gross amount received which would include the expenses incurred by the appellant and amount received in the nature of administrative charges. Even though it was pointed out to appellants by the department and despite repeated reminders, the appellant has not discharged the interest liability. It is thus a pure case of suppressi....