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2011 (1) TMI 241 - CESTAT, NEW DELHIDemand - Enhancement of penalty - whether the service tax to be confirmed on the gross value charged by the CHA without giving any benefit of demand on actual expenses undertaken by them on behalf of their customers - In view of the admission by the appellants that they are not able to produce the documentary evidence support the various reimbursable expenses - The break up of the total charges taken by the appellants from their client having not been substantiated, the total gross value in the invoices is to be adopted as lumpsum amount and the taxable services are required to be taken as 15% of the lumpsum amount - the failure on the part of the appellant to substantiate the reimbursable expenses claimed on account of loss of documents, cannot be held to be reflected on any mala fide on their part and if the 15% of the exempted amount charged, resulting in less duty payment on them, there is no warrant in imposing penalty under Sections 76 and 78 of the Finance Act - Accordingly decided in the favour of the assessee
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