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2017 (9) TMI 159 - AT - Service TaxValuation - C&F services - includibility - reimbursement of the expenses like electricity charges, freight charges, telephone, office staff and salary, collected by appellant from their client - Held that: - the so called reimbursement on account of various expenses such as electricity charges, telephone, freight charges, salary etc. are part and parcel of gross value of the C & F Agent Service, hence the same is chargeable to service tax. Penalty - Held that: - Larger Bench in the case of Sri Bhagwati Traders [2011 (8) TMI 430 - CESTAT, BANGALORE], has held that the appellant entertaining bona fide belief is reasonable, therefore they made out a case for waiver of penalty imposed under Section 78 by invoking Section 80 of the Finance Act - penalty set aside. Appeal allowed - decided partly in favor of appellant.
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