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2018 (11) TMI 1387 - CESTAT MUMBAIDoctrine of dominant use - rule 3(a) of Service Tax (Determination of Value) Rules, 2006 - Revenue neutrality - Circular no. 93/04/2007-ST dated 10th May 2007 - Held that:- The appellant is, undoubtedly, aware of the scope of facility that is extended to its employees. They are equally aware that the revenues written off is a voluntary act of erasure on which the plea of liability to tax on receipt stands blunted. Had the appellant disclosed in their returns that there was no uncertainty on the non-recoverability of the amount decided in advance to be written off, the claim of disclosure could have been accepted. The penalty imposed under section 78 of Finance Act, 1994 is thus confirmed and, owing to the statutory exclusion of simultaneous imposition of penalty under section 76 of Finance Act, 1994 which, in the impugned order, is for a small portion of the demand, we set aside the other penalty. The impugned order is upheld.
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