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2009 (6) TMI 39
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.... [Order Per P.K. Das] - Heard both sides and perused the records. 2. The appellants are providing 'Clearing & Forwarding Agent' services. A show cause notice dated 15.6.2005 was issued proposing demand of tax of Rs. 82,45,671/- and penalty along with interest. It has been alleged that the reimbursement expenses should be treated as agency commission for the services rendered by the appellants a....
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....though there is no statutory requirement for reimbursement of expenses. He further submits that the identical issue has been referred to the Larger Bench of the Tribunal in the case of Amit Sales vs. CCE, Jaipur, reported in 2009 (13) STR 165 (Tri.-Del.). Hence, imposition of penalty is not warranted. He also submits that in the facts and circumstances of the case Section 80 of the Act is applicab....