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2010 (5) TMI 91 - AT - Service TaxPenalty for delayed payment of service tax – reimbursement of expenses - assessee condtended that even though appellants took registration in 1999, they could not pay the service tax since the principal did not reimburse the service tax to them. They had taken up with the principal in 1999 itself and after continual correspondence, the final reply from the principal was received only on 04.01.05 in which they agreed to reimburse the service tax paid by the appellants for the subsequent periods and not for the past. Held that: the correspondence between the appellant and the principal regarding the payment of service tax also supports the case of the appellant that there was no intention to evade duty and in fact they were making efforts to get the money from the principal without realizing the consequences of non payment during such efforts – since the service tax was paid immediately after search, penalty waived. Godown charges, loading and unloading charges are essentially part of consignment agent service - Therefore I do not fine any justification for reduction or deduction of reimbursed charges from the consideration received by the appellant – matter remanded for allowing benefit of treatment of the amount received as inclusive of service tax
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