2019 (4) TMI 127

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....na, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in providing taxable services under the category of Customs House Agent. During the course of audit, it was noticed that there was difference between the taxable values shows in the periodical returns in form ST-3 returns and the quantum of service charges charged a....

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....18 (10) GSTL 401 (SC). That therefore the demand under this provision is unsustainable. The appellant had contended before the Commissioner (Appeals) that after excluding the reimbursable expenses, the value of taxable services amounting to Rs. 10,14,593/-, the service tax has been discharged by the appellant on this amount during the financial years 2011 - 12 and 2012 - 13. This submission was ho....

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....ave not included an amount of Rs. 13,82,406/- in the total taxable value for the returns filed for the year 2010 - 11. In para 3.4 of the Show Cause Notice, it is alleged that where any expenditure or costs are incurred by the service provider, the same also has to be included in the total taxable value for discharging the service tax. However, this provision contained in Rule 5(1) of Service Tax ....

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....an opportunity to furnish evidences to establish their case, we are of the opinion that it is fit to remand the matter to the adjudicating authority for reconsideration of the issue. In case, the entire amount raised in Show Cause Notice falls under the category of reimbursable expenses, the demand cannot sustain as per the decision of Apex Court in Intercontinental Consultants & Technocrats Pvt. ....