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2016 (8) TMI 310 - AT - Service TaxCenvat credit – credit of service tax paid on GTA service while claiming the same as re-reimbursement of expenses for providing Business auxiliary services - commission agent servcies - Held that: - the tax amount on availment of service of “goods transport agency” is, in reality, paid by the appellant; when the appellant is entitled to, and has been claiming, reimbursement of such charges along with the tax thereon from their clients, such activity is not segregatable from other agency functions rendered by the appellant on reimbursement basis. It does not therefore constitute performance of a taxable service insofar as the appellant is concerned. - cenvat credit not allowed. Levy of penalty - Held that: - In the absence of clear evidence of suppression of information with intention to evade tax, scope for invoking section 78 in relation to second period of demand cannot sustain – decided partly in favor of respondent.
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