TMI Blog2011 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... the gross receipt from provision of clearing and forwarding services Regarding penalty - because of the confusion at early stage of the implementation of law, the appellant need not suffer. Such reasonable cause grants relief to Assessee against penalty levied under section 76 of the Finance Act, 1994 - Appeal is partly allowed - 171 of 2008 (DB) - - - Dated:- 25-5-2011 - Shri D.N.Panda, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 290(Tri.Del.). Once the expenditure reimbursed are intimately connected to the service provided and no taxable service is performable without incurring such expenses, that forms assessable value of the taxable services. Ld. DR also submits that original authority have examined the case carefully and passed the appropriate order. 3. On the other hand, the respondent s contention is that the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... new ground for argument of its case. It had challenged the adjudication order on three counts as appeared from page 2 of the impugned order. The first appellate authority granted relief to respondent in respect of clearing and forwarding services provided excluding reimbursed expenses from assessable value while law requires inclusion of assessable value to the gross receipt from provision of clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of the implementation of law, the appellant need not suffer. Such reasonable cause grants relief to Assessee against penalty levied under section 76 of the Finance Act, 1994. 8. So far as interest under section 75 is concerned, that stands confirmed. 9. Ultimately : (i) there shall be levy of service tax demand to the extent levied by adjudication order. (ii) Penalty imposed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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