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2018 (2) TMI 1050 - AT - Service TaxValuation - non-inclusion of certain considerations received by the appellants, which they claimed to the reimbursement expenses - Held that: - Admittedly, the legal position is that reimbursement expenses made on actual basis are not to be included in the gross taxable value. This aspect can be verified with the basic documents, which are available with the appellant and list of such expenses are already submitted before the jurisdictional authorities. This requires cross verification with the documents. Penalty - Held that: - Mere failure to pay tax or failure to comply with any provisions without any intention to evade tax will not attract Section 78 - penalty set aside. Matter remanded to the original authority for decision on the claim of the appellant regarding correct classification as well as exclusion of reimbursement expenses and value of sale of goods - appeal allowed by way of remand.
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