2014 (1) TMI 1556

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....these appeals, therefore are being taken up together, 2. Heard both sides. 3. The issue involved in these appeals are whether the reimbursements are to be taken into consideration while arriving at the assessable value for the purpose of service tax. 4. The appellants seek abatement in respect of the expenses made on the purchase of petrol/kerosene and the expenses made towards telephone ....

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....ith the interest. 6. In respect of the penalty imposed under Section 76 of the Finance Act, the contention of the appellant is that the issue regarding reimbursement is finally settled by the Larger Bench of the Tribunal and emergent different views. The appellant relied upon the provisions of Section 80 of the Finance Act to submit that the appellant is in bonafide belief that the reimbursemen....