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Judgment
The short issue involved in the present appeal is as to whether the actual traveling expenses initially incurred by the appellant which is a registered Service provider under the category of Consulting Engineers are required to be added in the assessable value of the service or not when the same reimbursed We find that issue stand covered by the Hon'ble Delhi High Court decision in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India reported as [2013 (29) STR 9 (Del)]. By following the same, we set aside the impugned order confirming demand and imposing penalty and allow the appeal with consequential relief to the appellant.
Apart from that, we find that a major part of the impugned order is barred by limitation having been raised by way of show cause notice dated 24.10.2010 for the period from 2005-2006 to 2009 - 2010. By relying upon the Tribunal's decision in the case of Scott Wilson Kirkpatrick India Pvt. Ltd. vs. CCE, Jaipur [2013 (30) STR 652 (Tri-Del)], demand is also required to be held as barred by limitation.
(Dictated and Pronounced in the open court)