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TMI Blog2014 (7) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ay service tax on the gross amount. The prior to this decision there were divergent views on the issue. In these circumstances, we find merit in the contention of the appellant. In view of the penalties imposed under Section 76 & 78of the Finance Act are set aside - Decided in favour of assessee. - Appeal No.ST/706/2010-Mum - - - Dated:- 5-3-2014 - S S Kang and P K Jain, JJ. For the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued for appropriation of amount and for imposition of penalties. 3. The appellant submitted that in respect of whether service provider is to pay the service tax on the gross amount and the reimbursements not admissible is finally settled by the Larger Bench decision of the Tribunal in the case of Sri Bhagavathy Traders Vs. Commissioner of Central Excise, Cochin reported in 2011 (24) S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of production of bills. In view of this the contention that there was clear suppression with intent to evade payment of duty. Hence, the penalties are rightly imposed. 5. In the present case appellant seek provisions under Section 80 of the Finance Act, 1994. Notwithstanding anything contained in the provisions of section 76, [section 77 or 5[first proviso to sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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