2017 (9) TMI 159

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...., Iyer, Supdt. (A.R) for respondent ORDER Per: Ramesh Nair The appellant is engaged in providing C & F Agent Service. They are paying service tax on Clearing and Forwarding Agent Service and Storage and Warehousing Service in addition to charges for the said services they are also collecting reimbursement of the expenses like electricity charges, freight charges, telephone, office staff a....

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.... Commissioner of Central Excise, Indore - 2015 (37) STR 823 (Tri.-Del.) as there is no suppression of fact. He further submits that penalties imposed under Section 78 is also not correct for the reason that the appellant has entertained the bona fide belief as the issue was contentious and the various judgments on the issues were passed as cited by him. 3. Shri B. Kumar Iyer Ld. Superintendent ....

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.... freight charges, salary etc. are part and parcel of gross value of the C & F Agent Service, hence the same is chargeable to service tax. As regard the submission of the Ld. Counsel on the penalty imposed under Section 78 of the Finance Act, we find that since there were contrary judgments on the issue which was finally decided by the Larger Bench in the case of Sri Bhagwati Traders (supra), the a....