https://www.taxtmi.com/caselaws?id=360044 The Tribunal remanded the case back to the adjudicating authority for verification of actual reimbursement of expenses by the appellant, a Clearing and Forwarding Agent, to determine inclusion in taxable value for service tax calculation. The Tribunal confirmed the service tax demand but waived the penalty under Section 76, while the penalty under Section 78 was subject to appeal. Emphasizing the need for verifying actual reimbursement and legal obligations, the Tribunal directed a reexamination based on documentation provided by the appellant, focusing on fair adjudication. en-us Tue, 17 Apr 2018 00:00:00 +0530 Wed, 09 May 2018 06:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360044 The Tribunal remanded the case back to the adjudicating authority for verification of actual reimbursement of expenses by the appellant, a Clearing and Forwarding Agent, to determine inclusion in taxable value for service tax calculation. The Tribunal confirmed the service tax demand but waived the penalty under Section 76, while the penalty under Section 78 was subject to appeal. Emphasizing the need for verifying actual reimbursement and legal obligations, the Tribunal directed a reexamination based on documentation provided by the appellant, focusing on fair adjudication. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360044