2018 (3) TMI 553

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.... Shri Arul C. Durairaj, Superintendent (AR) - for the Respondent Per: Bench The appellants are partnership firm rendering clearing and forwarding services. They are registered with the Service Tax Department for the said category of services and are discharging service tax on various services. In September 2004, the Preventive Unit visited the premises of the appellant and verified document....

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....ation with specific direction to analyze whether the reimbursable expenses are to be included in the total value of taxable service and also to verify as to whether demand is unsustainable on the ground of limitation and also to quantify the penalty after ascertaining the cause of failure on the part of the appellant. The Commissioner (Appeals) in the said order had recorded in his findings that e....