2024 (11) TMI 666

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....y Limited (NRL). 2. On the ground that the appellant was required to pay Service Tax on different amounts received from their client, a Show Cause Notice was issued. 3. After due consideration, the ld. adjudicating authority confirmed the demand of Rs.6,30,578/-. Out of this confirmed demand, the appellant has paid Rs.2,79,656/- along with interest of Rs.1,69,907/-, which stands appropriated vide the Order-in-Original dated 28.11.2014. 3.1. By way of this appeal, the appellant is contesting the balance confirmed demand of Rs.3,50,922/-. 4. The Ld. Chartered Accountant appearing on behalf of the appellant submits that the confirmed amount of demand is only on account of the amounts received under the following headings: - i. Medical Ex....

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....allege evasion of Service Tax. Accordingly, it is prayed that the appeal be allowed even on the ground of limitation. 5. The Ld. Authorized Representative of the Revenue reiterates the findings of the lower authorities. He submits that after going through the factual details, the ld. adjudicating authority has dropped a major portion of the demand and has confirmed only those demands which were required to be paid by the appellant. 6. Heard both sides and perused the appeal papers and documentary evidence placed before us. 7. We find that the appellant has been reimbursed all the medical expenses. In case of the dog squad expenses, the dogs belonged to M/s. NRL and the maintenance cost towards the squads has been reimbursed by M/s. NRL. ....