https://www.taxtmi.com/caselaws?id=347402 Reimbursable expenses collected in connection with Clearing and Forwarding Agent service were treated as part of the taxable value because reimbursements for items such as electricity, telephone, freight and salary formed part of the gross value of the taxable service. On that basis, the demand on reimbursable expenses was upheld. Penalty under Section 78 was waived under Section 80 because conflicting decisions showed the issue was genuinely contentious and the assessee's belief that the amounts were not taxable was bona fide. The result was partial relief: tax demand sustained, penalty deleted. en-us Tue, 18 Jul 2017 00:00:00 +0530 Mon, 04 Sep 2017 08:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347402 Reimbursable expenses collected in connection with Clearing and Forwarding Agent service were treated as part of the taxable value because reimbursements for items such as electricity, telephone, freight and salary formed part of the gross value of the taxable service. On that basis, the demand on reimbursable expenses was upheld. Penalty under Section 78 was waived under Section 80 because conflicting decisions showed the issue was genuinely contentious and the assessee's belief that the amounts were not taxable was bona fide. The result was partial relief: tax demand sustained, penalty deleted. Case-Laws Service Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347402