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2017 (11) TMI 1277 - AT - Service TaxBusiness Auxiliary services - commission and incentive received for business brought in by the appellant for transport of cargo - Held that: - the commission agents are shown in the inclusive part of the definition such agents are not to be treated as only involved in promotion and marketing. Though commission agents do end up promoting or marketing the services the arrangement and manner of payment of consideration decides their scope of activities and brings them under the category of commission agent - In the present case, there is no sale or purchase of goods on behalf of clients. It is the service which the appellant are dealing with - the appellants are liable to service tax under BAS w.e.f. 16/06/2005 only. Regarding the contention of the appellant that incentives are to be treated separately, we note that the same is not a tenable position. Valuation - reimbursement of expenses on actual basis - Held that: - When the expenditure is incurred on behalf of the client and reimbursed on actual basis the same are to be excluded from the taxable value. Penalties - Held that: - this is a fit case for invoking provision of Section 80 for setting aside the penalty on appellant - penalties set aside. Appeal allowed in part.
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