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2024 (2) TMI 1305 - CESTAT BANGALORERecovery of Service tax with interest and penalty - non-inclusion of certain expenses like inspection charges, property evaluation fees, postage charges etc. in the transaction value - period April 2010 to March 2016 - HELD THAT:- In the Review Order, only the statutory principle of law has been reiterated and no evidence has been adduced to negate the specific findings of the adjudicating authority holding that the service tax on all these expenses, by including the same in the gross transaction value has been discharged by the respondent. In the result, the impugned order is upheld and the Revenue’s appeal being devoid of merit, accordingly dismissed.
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