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2008 (1) TMI 72 - CESTAT, BANGALOREReimbursement of expenses – valuation - Revenue contended that they had not paid the service tax on the gross receipts & they have suppressed the value of the reimbursement – Held that expenses like loading, unloading charges & freight are not to be added to the value of service - appellants were under the bona fide belief that cost/expenses incurred by them are not includible in the consideration of the value of service rendered by them so penalty not imposable u/s 76 & 78
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