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2019 (2) TMI 574 - AT - Service TaxValuation - Cargo Handling Services - inclusion of additional amount which they have collected for loading urea rakes at Marripalem siding in assessable value - Held that:- Although the initial correspondence between the appellant and their client was only towards additional transportation costs but final agreement signed between the parties in the meeting as well as the subsequent invoices covered this amount towards transportation as well as other expenses incurred in loading of rakes at the new siding - it cannot be agreed by the appellant that the additional expenditure is only towards transportation and hence not liable to be charged to service tax. There are no force in their argument that they were under the bona fide belief that this amount was paid separately only towards transportation and hence not taxable because the agreement signed by the appellant and the invoices raised by them clearly indicate otherwise - the demand of service tax along with interest and penalties imposed in the impugned order are sustainable - appeal dismissed - decided against appellant.
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