2014 (7) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant filed this appeal against the impugned order whereby Commissioner (Appeals) upheld the demand of service tax and imposition of penalties under Section 76 & 78 of the Finance Act, 1994. The contention of appellant during the period in dispute September 1999 to March 2001 appellant paid service tax on the commission received while providing C&F Service. The revenue is of the view that app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the case of Sri Sastha Agencies Pvt. Ltd. Vs. Asstt Commissioner reported in 2007 (6) S.T.R. 185 (Tribunal) held that the reimbursement charges are not to be form part of gross value for discharging the service tax liability. Appellant relied upon the provisions of Section 80 of the Finance Act, and submitted that appellants are not liable for any penalty. 4. Revenue relied upon the findings ....