https://www.taxtmi.com/caselaws?id=326086 The Tribunal upheld the demand for service tax on the value of Custom House Agent (CHA) and Business Auxiliary Services (BAS) but set aside the demand for service tax on reimbursable expenses exceeding 10%. Penalties under Section 76 & 78 were annulled due to the lack of malicious intent to evade tax. The appeal was partly allowed based on these findings. en-us Wed, 09 Mar 2016 00:00:00 +0530 Wed, 06 Apr 2016 08:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326086 The Tribunal upheld the demand for service tax on the value of Custom House Agent (CHA) and Business Auxiliary Services (BAS) but set aside the demand for service tax on reimbursable expenses exceeding 10%. Penalties under Section 76 & 78 were annulled due to the lack of malicious intent to evade tax. The appeal was partly allowed based on these findings. Case-Laws Service Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326086