2025 (4) TMI 763

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....>Hon'ble P. A. Augustian, Member ( Judicial ) And Hon'ble Mr. Pullela Nageswara Rao, Member ( Technical ) Mr. P. Raghunathan, Consultant for the Appellant Mr. M.A. Jithandra, AR for the Respondent ORDER Per : P. A. Augustian The issue in the present appeals is whether the portion of the amounts received by the appellant as reimbursement towards advertisements can be consider....

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....13, for 2013-14 and for 2014-15. Thereafter, Adjudication Authority confirmed the demand along with interest against all the show cause notices (SCNs) and imposed penalties under the provisions of Finance Act, 1994. Aggrieved by said orders, appeals were filed before the Commissioner (Appeals) and Commissioner (Appeals) vide impugned orders dismissed the appeals. Aggrieved by said orders, present ....

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....ntradictory to the judgement of the Hon'ble High Court of Delhi in the matter of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India (2013) 29 STR 9 Del., since it amounts to levy of service tax on the reimbursement of the expenses by MSIL. The Learned Counsel also relied on the Final Order No. 70112/2022 dated 17.06.2022 in the matter of M/s. TS Motors India Pvt Ltd Vs. Comm....

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....5. Learned Authorised Representative (AR) for the Revenue reiterated the finding in the impugned orders and submits that the amount received by the appellant can be considered as consideration for sale promotion activities done by the Appellant for Maruthi Suzuki India, Ltd. (MSIL) and the Appellant is liable to pay service tax as confirmed by Adjudication/Appellate authorities. 6. We have gone....