2016 (6) TMI 721

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..... s value of the services - Demand of service tax confirmed - levy of penalty waived - Decided partly in favor of assessee. - ST/58/2005 - FINAL ORDER No.40792/2016 - Dated:- 17-5-2016 - Shri D.N. Panda, Judicial Member and Shri V. Padmanabhan, Technical Member Shri M. Kannan, Advocate For the Appellant Shri R. Subramanian, AC (AR) For the Respondent ORDER Ld.counsel says that .....

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..... aid expenses not being punishable by law, if at all Tribunal holds against the appellant, there should not be penalty. 3. Revenue supports the adjudication. 4. Heard both sides and perused the records. 5. To the extent provision of service made towards clearing and forwarding service shall no doubt be taxable. Added to that, when the reimbursements are part and parcel of the services .....

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