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2019 (7) TMI 1810 - AT - Service TaxValuation - inclusion of expenditure incurred towards warehousing, transportation, electricity, travelling & conveyance, stationary & allied charges in assessable value - to be regarded as reimbursement from the principal i.e. the client of the assessee or not - extended period of limitation - penalty - HELD THAT:- The amount of expenditure claimed as deduction by the appellant is not permissible and hence the appellant is liable to pay the demanded service tax - the issue is no longer res integra inasmuch as the same stands decided by the Larger Bench of the Tribunal in the case of SRI BHAGAVATHY TRADERS VERSUS COMMISSIONER OF CENTRAL EXCISE, COCHIN [2011 (8) TMI 430 - CESTAT, BANGALORE] wherein it has been held that such expenses cannot be termed as reimbursement for seeking exclusion from value of taxable services. Extended period of limitation - HELD THAT:- The plea of limitation raised by the appellant is not acceptable inasmuch as the fact of recovery of said expenses were not disclosed by the appellant. Penalty - HELD THAT:- The appellant is entitled to relief by way of waiver of penalty under Section 80 of the Finance Act, 1994 and hence penalty imposed on the appellant is set aside. Appeal allowed in part.
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