Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 39 - CESTAT, NEW DELHIClearing & Forwarding Agent - reimbursement expenses - During the adjudication proceedings the appellants submitted that there are 17 types of expenses incurred by them. The Commissioner, after examining the case, allowed reimbursement expenses in respect of 15 items. He has disallowed Misc. expenses and Misc. expenses of Business (Railway) and modified the demand of duty to Rs. 2,79,679/- and imposed penalty of equal amount under Section 78 of Finance Act, 1994 and penalty under Section 76 of the said Act – In view of fact that the issue has been referred to larger bench in the matter of Amit Sales vs. CCE, Jaipur [2008 -TMI - 31349 - CESTAT NEW DELHI] + [2009 -TMI - 34009 - CESTAT, NEW DELHI], penalty set aside.
|