https://www.taxtmi.com/caselaws?id=210624 The Appellate Tribunal CESTAT, New Delhi, upheld the inclusion of incidental and ancillary expenses in the assessable value of C & F services based on a precedent set by a Larger Bench decision. The Tribunal granted partial relief to the appellant by waiving the penalty under Section 76 of the Finance Act, 1994, due to the uncertain legal landscape at the time of assessment, while confirming the penalty under Section 77. en-us Thu, 19 Jan 2012 00:00:00 +0530 Fri, 01 Jun 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210624 The Appellate Tribunal CESTAT, New Delhi, upheld the inclusion of incidental and ancillary expenses in the assessable value of C & F services based on a precedent set by a Larger Bench decision. The Tribunal granted partial relief to the appellant by waiving the penalty under Section 76 of the Finance Act, 1994, due to the uncertain legal landscape at the time of assessment, while confirming the penalty under Section 77. Case-Laws Service Tax Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210624