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2018 (2) TMI 1116 - AT - Service TaxClearing and forwarding agency service - appellant received ₹ 2,91,000/- per month from IOCL and did not discharge the service tax on said amount - Department was of the view that the said amount is also includible in the total taxable value in respect of C&F Agency services - Held that: - Larger Bench decision in the case of Sri Bhagawathy Traders Vs CCE Cochin [2011 (8) TMI 430 - CESTAT, BANGALORE] relied upon which has held that only the actuals can be considered to be reimbursable expenses which are to be excluded from the total taxable value. For the limited purpose of re-consideration whether the amount received is reimbursable expenses or not and whether the decisions relied upon would apply to the case, we remand the matter to the adjudicating authority. Penalty imposed is unwarranted and is set aside. Appeal allowed in part and part matter on remand.
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