https://www.taxtmi.com/caselaws?id=203604 The appellate authority upheld the demand for service tax on the entire gross value charged by the Customs House Agent due to the Appellant's failure to prove reimbursable expenses. The Board Circular emphasizing tax computation based on specific charges in the invoice was considered, but the Appellant's inability to provide evidence led to the application of the 15% lumpsum rule for calculating tax. Penalties under Sections 76 and 78 were set aside as the adjustment in tax calculation resulted in reduced duty payment, leading to the overturning of penalties in both appeals. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 26 May 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203604 The appellate authority upheld the demand for service tax on the entire gross value charged by the Customs House Agent due to the Appellant's failure to prove reimbursable expenses. The Board Circular emphasizing tax computation based on specific charges in the invoice was considered, but the Appellant's inability to provide evidence led to the application of the 15% lumpsum rule for calculating tax. Penalties under Sections 76 and 78 were set aside as the adjustment in tax calculation resulted in reduced duty payment, leading to the overturning of penalties in both appeals. Case-Laws Service Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203604