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2018 (5) TMI 214 - AT - Service TaxValuation of taxable services - Security Agency Services - Section 67 of the Finance Act, 1994 - inclusion of expenditures incurred in providing the said service - Held that: - reliance placed in the case of SECURITY AGENCIES ASSOCIATION Versus UNION OF INDIA [2013 (2) TMI 356 - KERALA HIGH COURT], where it was held that the service providers are very much authorised and entitled to pass on the liability towards salary and statutory payments to the ‘Service Receivers’ by raising the Bills including such amounts payable as Service tax. Penalty u/s 76 and 78 - Held that: - penalty u/s 76 set aside following the case of Raval Trading Co. vs CST [2016 (2) TMI 172 - GUJARAT HIGH COURT], where it was held that simultaneous penalty cannot be levied u/s 76 and 78. Appeal allowed in part.
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