https://www.taxtmi.com/caselaws?id=186942 The appeal against the service tax demand confirmation for Clearing & Forwarding Agents (C&FA) service was dismissed by the Appellate Tribunal CESTAT New Delhi. The appellant's argument that they provided Cargo Handling Service (CHS) and should not be liable for service tax on expense reimbursements was rejected due to clear terms in the C&FA contract. Penalties under Sections 76 and 78 were imposed, but the Tribunal set aside the penalty under Section 76 and reduced the penalty under Section 78 to 25% of the demand, with a 30-day payment deadline. The judgment emphasized the possibility of extending reduced penalties at the CESTAT level if not initially provided. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 05 Oct 2016 10:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186942 The appeal against the service tax demand confirmation for Clearing & Forwarding Agents (C&FA) service was dismissed by the Appellate Tribunal CESTAT New Delhi. The appellant's argument that they provided Cargo Handling Service (CHS) and should not be liable for service tax on expense reimbursements was rejected due to clear terms in the C&FA contract. Penalties under Sections 76 and 78 were imposed, but the Tribunal set aside the penalty under Section 76 and reduced the penalty under Section 78 to 25% of the demand, with a 30-day payment deadline. The judgment emphasized the possibility of extending reduced penalties at the CESTAT level if not initially provided. Case-Laws Service Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186942