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2009 (1) TMI 178 - AT - Service TaxReimbursement of Expenses – Clearing and Forwarding Agent’s Service - Commissioner (Appeals) has rejected the appellant’s claim of deduction on account of various reimbursable expenses such as freight, postage, telephone, loading/unloading charges and octroi, on the ground that the contract dated 1-4-2000 entered by the appellant does not indicate that the service user will reimburse the above amount. Accordingly, he has confirmed the service tax on the gross value of the service charges recovered by the appellant – But, Para 4.1 of the contract states that expenses incurred by the appellant on actual basis are reimbursable – Therefore matter has been remanded – Since there is no mala-fide intention is proved on the part of assessee – penalty waived under section 80.
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