TaxTMI 
TaxTMI 
2026 (9) TMI 550
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....mber (Technical) For the Appellant : Shri A.K. Padhy, Fellow Chartered Accountant (FCA) For the Respondent : Shri A. Mukherjee, Authorized Representative ORDER PER SHRI R. MURALIDHAR: The appellant is registered as a service provider under the categories of 'clearing and forwarding agency service' and 'renting of immovable property service' duly registered vide Registration No. ABDP....
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....he lower authorities have confirmed the demand of Rs.2,00,769/-, along with interest, and imposed penalties of an equivalent amount under Section 78 of the Finance Act, 1994 and of Rs.1,000/- under Section 77 of the Finance Act, 1994. 4.1. Being aggrieved, the appellant is before the Tribunal. 5. The Ld. Consultant appearing on behalf of the appellant submits that in respect of the amount re....
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....in their Profit & Loss Account from wherein the quantification has been arrived at by the Department while issuing the present Show Cause Notice. It is his submission that these factual details show that there was no suppression on their part. It is also submitted that the issue as to whether reimbursements were liable to Service Tax payment or not, was being litigated at various levels as can be ....
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....ed by the appellant are exigible to Service Tax payment or not. As correctly submitted by the Ld. Consultant for the appellant, the said issue was being litigated regularly at various levels by both the sides, whereafter the issue came to be resolved by the Hon'ble Supreme Court vide its judgement in the case of Union of India v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (1....