2011 (6) TMI 688

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. ORDER Revenue being aggrieved by the first appellate order reversing adjudication order has come in appeal on the ground that reimbursement of expenses shall form part of assessable value of the taxable service namely clearing and forwarding services. Today, there is neither cross-appeal of the respondents nor any cross-objection of assessee before us. 2. Shri Amrish Jain, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , ld. DR submits that in the Order-in-Original in Para 27, it is stated that appellant intentionally made an arrangement with M/s. Amway Enterprises in a way so as to mislead the department that the portion representing "reimbursement of expenses" was not part of "commission" and therefore did not pay Service Tax on that amount. Appellate authority has also mentioned in the order that by way of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der should be reversed to impose service tax liability on the respondent to the tune that was imposed by the adjudication order. 6. So far as penalty is concerned, we are not finding any material to appreciate that there was intention on the part of the respondent to cause evasion. Without any material on record, para 27 of the adjudication order which states that there was an intentional ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X