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2014 (7) TMI 199 - CESTAT MUMBAIPenalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - Held that:- Tribunal in the case of Sri Bhagavathy Traders Vs. Commissioner of Central Excise, Cochin reported in [2011 (8) TMI 430 - CESTAT, BANGALORE] held that the service tax provider is to pay service tax on the gross amount. The prior to this decision there were divergent views on the issue. In these circumstances, we find merit in the contention of the appellant. In view of the penalties imposed under Section 76 & 78of the Finance Act are set aside - Decided in favour of assessee.
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