2008 (9) TMI 143

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..... akes no difference that specific contract labour have been employed - service tax is payable on the gross value of the services - Since non payment of tax was due to wrong understanding of the new levy, imposition of equal penalty is not warranted - ST/43/2007 - A-924/Kol./2008 - Dated:- 17-9-2008 - Dr. Chittaranjan Satapathy, Member (Technical) and Shri D.N. Panda, Member (Judicial) in Ap .....

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..... ement to employ specific contract labour, it is a fact that such labourers are being paid by the appellants and they are being reimbursed for the service of Cargo Handling services provided by them. Hence, it makes no difference that specific contract labour have been employed. The service tax is payable on the gross value of the services. Hence, we are of the view that the service tax and interes .....

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