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2019 (6) TMI 202 - AT - Service TaxValuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value - HELD THAT:- As the appellant is not able to produce any documents indicating that they are reimbursement charges; in the absence of such documents, we uphold the demands raised on these charges received by the appellant. Time Limitation - HELD THAT:- In the absence of any documents that appellant had declared these amounts to be reimbursement charges, the claim of limitation by the learned counsel also fails. Penalty u/s 78 of FA - HELD THAT:- The Commissioner (Appeals) in the impugned order has explicitly recorded that appellant are of high social status and render philanthropic services without profit motive. He also records that they have not collected the service tax on disputed charges and could have entertained a bonafide belief that no tax is payable. Coming to such a conclusion he set aside the penalty imposed under Section 76 of the Finance Act 1994 - same findings will also apply for the penalty imposed under Section 78 of the Finance Act 1998. Appeal disposed off.
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