2017 (9) TMI 159

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....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 and salary during the period 2002-03, 2003-0....

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....5 (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 (A.R.) appearing on behalf of the Revenue reite....