2012 (8) TMI 131

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..... ORDER D.N. Panda, Judicial Member - Revenue came in appeal being aggrieved by the First Appellate Order holding that the services of supply of manpower and security services involving reimbursement of expenses shall not form part of the assessable value in respect of taxable services of clearing and forwarding service provided by the appellant. 2. Ld. Representative for the Revenue submits th .....

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..... it. That was specifically pleaded in paragraph (viii) of the First Appellate Order because the Appellate Authority allowed the appeal in toto. That particular point was not specifically dealt by the order appealed. It was also submitted by the respondent that it had filed respective balance sheets and returns before the authorities and there was no suppression made. Therefore, penalty cannot be im .....

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..... ble value. This has been consistent view of the Tribunal in several cases on this count. Larger Bench of the Tribunal in the case of Sri Bhagavathy Traders (supra) which has been cited by the ld. Representative for the Revenue has held that expenses which are connected with providing taxable services shall be taxable. Therefore, respondent is not entitled to any relief on account of expenses not d .....

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