https://www.taxtmi.com/caselaws?id=265584 The Tribunal modified the order, directing the Adjudicating authority to re-determine the tax demand by excluding surplus/profit returned to Brand Owners and reimbursable expenses. Penalties under Sections 76 and 78 were waived, but the penalty under Section 77 was upheld. The constitutional validity challenge of the levy is pending before the High Court. en-us Tue, 01 Sep 2015 00:00:00 +0530 Sat, 14 May 2016 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265584 The Tribunal modified the order, directing the Adjudicating authority to re-determine the tax demand by excluding surplus/profit returned to Brand Owners and reimbursable expenses. Penalties under Sections 76 and 78 were waived, but the penalty under Section 77 was upheld. The constitutional validity challenge of the levy is pending before the High Court. Case-Laws Service Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265584