M/s. Prakash Agencies Versus CST, Chennai (presently as The Commissioner of GST & CE Chennai South Commissionerate)
Service Tax
2018 (7) TMI 267 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-4-2018
ST/MISC/41102, 41216/2017 & ST/408 – 409/2011 – FINAL ORDER No. 41119-41120/2018
Service Tax
Smt. Archana Wadhwa, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical)
Shri Shaikh Abool Samad Ahmad, C.A, For the Appellant
Shri A. Cletus, ADC (AR) For the Respondent
ORDER
Per: Archana Wadhwa
The miscellaneous applications for change of cause title have been filed by the Revenue due to change in the jurisdiction of the appellant and change in address of the respondent. The present jurisdiction and add
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3. We find that the issue is no more res integra and stands settled by the Hon'ble Supreme Court in the case of UOI & Others Vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. – 2018 (3) TMI 357 -SC. The said decision stands followed by this Bench of the Tribunal in the case of CCE Salem Vs. M/s. Mukesh & Associates, vide Final Order No. 40801 – 40804/2018 dated 15.03.2018, laying down that no demand can sustain in respect of reimbursable expenses.
4. By following the above decisions, we set aside the impugned orders and allow both the appeals with consequential reliefs to the appellants.
5. Miscellaneous applications are also get disposed of.
(Order dictated and pronounced in the open court)
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