Custom, Excise & Service Tax Tribunal
4. Whether Order Is To Be Circulated To ... vs M/S Pinnacle Shares Registry Pvt.Ltd on 30 January, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT AHMEDABAD
COURT - I
Appeal No.ST/10812/2013-DB (Application No.ST/Early Hearing/13783/2013)
Arising out of: OIA No.37/2013(STC)/SKS/Commr(A)/Ahd, dt.05.03.2013
Passed by: Commissioner of Central Excise & Customs (Appeals), Ahmedabad
For approval and signature:
Mr.M.V. Ravindran, Honble Member (Judicial)
Mr. H.K. Thakur, Honble Member (Technical)
1. Whether Press Reporters may be allowed to see the No
Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy of Seen
the order?
4. Whether order is to be circulated to the Departmental Yes
authorities?
Appellant:
M/s Pinnacle Shares Registry Pvt.Ltd.
Respondent:
CST Ahmedabad Represented by:
For Assessee: Shri S.J. Vyas, Adv. For Revenue: Shri G.P. Thomas, A.R. CORAM:
MR.M.V. RAVINDRAN, HONBLE MEMBER (JUDICIAL) MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) Date of Hearing/Decision:30.01.2014 Order No. A/10100 / 2014, dt.30.01.2014 Per: M.V. Ravindran
1. When this application for out of turn hearing of the appeal was called, both sides agree that the issue involved is covered by the judgments of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt.Ltd. 2013 (29) STR 9 (Del) and Hon'ble High Court of Madras in the case of Sangamitra Services Agency 2014 (33) STR 137 (Mad).
2. On perusal of the said judgments, we find it so. Accordingly, the application for out of turn hearing of appeal is allowed and the appeal itself is taken up for disposal.
3. After hearing both sides and perusal of the records, it transpires that the issue involved is regarding inclusion of amount which has been collected by the appellant as reimbursable expenses. Revenue is of the view that the Service Tax liability arises on such amount which is collected as reimbursable expenses. We find that the law on this point is settled by the judgments of Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt.Ltd. (supra) and Hon'ble High Court of Madras in the case of Sangamitra Services Agency (supra), which holds the issue in favour of the assessee. Accordingly, respectfully following these judgments, we set aside the impugned order and allow the appeal.
(Dictated & Pronounced in Court) (H.K. Thakur) (M.V. Ravindran) Member (Technical) Member (Judicial) cbb ??
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