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2014 (8) TMI 455 - AT - Service TaxBusiness Auxiliary Service and C&F service - Assessee not paying service tax on the gross amount received and were under reporting the valued of the taxable service in their ST-3 returns - whether certain expenses reimbursed to them by their principal are includible in their assessable value or not - Held that:- Appellant provide C&F agent's service. This issue stands decided against the appellant by the Larger Bench of the Tribunal vide its judgment in the case of Sri Bhagavathy Traders vs. CCE, Cochin (2011 (8) TMI 430 - CESTAT, BANGALORE). In view of this, the service tax was payable by the appellant on the gross amount of remuneration received by from their principals on the basis of the quantity of cement handled. Looking to the circumstances of the case, we find that extended limitation period has been correctly invoked and for the same reason, the penalty on them under Section 78 of the Finance Act, 1994 has been correctly imposed - Decided against assessee.
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