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2008 (9) TMI 143 - CESTAT, KOLKATACargo Handling services – appellant’s submission that the payment made to the contract labour as specified in contract and reimbursed by client should be deducted from the gross receipt, is not acceptable - it makes no difference that specific contract labour have been employed - service tax is payable on the gross value of the services - Since non payment of tax was due to wrong understanding of the new levy, imposition of equal penalty is not warranted
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