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2018 (4) TMI 596 - AT - Service TaxBenefit of cum-tax - remuneration received as consideration for arranging holidays - case of appellant is that as they had not collected tax from their principal, the benefit of ‘cum-tax’ should be extended to them - penalties - Held that: - The appellant has discharged tax liability on ‘cum-tax’ computation. It is apparent from the records that no service tax has been collected from the recipient of the service, therefore, it would be appropriate to limit the tax liability to that discharged by the appellant. Penalties - Held that: - The issuance of the show cause notice itself is questionable and not in accordance with law. The scope of imposition for penalties does not exist. Appeal allowed.
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