2019 (7) TMI 1810

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....njay Bhowmik, Advocate Respondent Rep by: Shri K Chowdhury, Authorized Representative. ORDER The instant appeal has been filed by M/s. S D Business Enterprise Private Limited against demand of service tax of Rs. 58,29,459/- alongwith interest and penalty vide Order dated 02.06.2008 passed by the Ld. Commissioner of Service Tax, Kolkata, for the period October 2001 to March 2005, which is ....

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.... claim deduction from the assessable value for payment of service tax. 3. Sri Sanjay Bhowmik, Ld. Advocate, appeared for the appellant and Sri K Chowdhury, Ld DR. appeared for the Revenue. 4. The Ld. Advocate appearing for the appellant submitted that service tax has been rightly paid on the amount charged towards remuneration for providing the clearing and forwarding services and that the e....

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.... services in vacuum. What are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs. There is no justification or legal authority to artificially split the cost towards providing services partly as cost of services and the rest as reimbursable expenses." The Ld. DR also relied on subsequent decisions of the Tribunal in case of Modern Business So....