https://www.taxtmi.com/caselaws?id=446239 The Tribunal allowed the appeal, setting aside the impugned order that confirmed a demand of Rs. 1,70,589/- along with interest and penalties under sections 76, 78, and 77. It found that the appellant operated a BPCL filling station on a reimbursement basis, excluding such expenditures from taxable value. The Tribunal also questioned the issuance of the show cause notice due to the appellant's early deposit and deemed the imposition of penalties untenable, referencing a Punjab and Haryana HC judgment. The decision was pronounced on 28.11.2023. en-us Tue, 28 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 07:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446239 The Tribunal allowed the appeal, setting aside the impugned order that confirmed a demand of Rs. 1,70,589/- along with interest and penalties under sections 76, 78, and 77. It found that the appellant operated a BPCL filling station on a reimbursement basis, excluding such expenditures from taxable value. The Tribunal also questioned the issuance of the show cause notice due to the appellant's early deposit and deemed the imposition of penalties untenable, referencing a Punjab and Haryana HC judgment. The decision was pronounced on 28.11.2023. Case-Laws Service Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446239