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

....T Per: S S Kang: Heard both sides 2. 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... decision from the divergent views and Tribunal 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....