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    <title>2017 (8) TMI 1232 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that service tax was applicable on the reimbursement of expenses in Clearing and Forwarding Agency service as they were essential for providing the service. Penalties under Sections 76, 77, and 78 were waived due to the appellant&#039;s compliance with service tax on commission and the contentious nature of the issue. The impugned order was modified, partially allowing the appeal.</description>
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      <description>The Tribunal held that service tax was applicable on the reimbursement of expenses in Clearing and Forwarding Agency service as they were essential for providing the service. Penalties under Sections 76, 77, and 78 were waived due to the appellant&#039;s compliance with service tax on commission and the contentious nature of the issue. The impugned order was modified, partially allowing the appeal.</description>
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