2012 (2) TMI 179

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..... athy Traders vs. C.C.E., Cochin (2011 -TMI - 206710 - CESTAT, BANGALORE). Further, it may not be improper to grant waiver of penalty imposed u/s 76 of Finance Act, 1994 since the determination of assessable value was in debatable stage at the inception of law. However penalty imposed u/s 77 of the said Act is confirmed – Decided partly in favor of assessee. - Service Tax Appeal No.508 & 510 of .....

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..... ssable value of the taxable service of C F agent service provided. The issue of inclusion is no more in res integra in view of the Larger Bench decision of the Tribunal in the case of Sri Bhagavathy Traders vs. C.C.E., Cochin 2011 (24) ST 290 (Tri-LB). Therefore, Authority below has rightly determined the assessable value. 3. Heard both sides and perused the records. 4. We are in full ag .....

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