2009 (6) TMI 39

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..... sallowed Misc. expenses and Misc. expenses of Business (Railway) and modified the demand of duty to Rs. 2,79,679/- and imposed penalty of equal amount under Section 78 of Finance Act, 1994 and penalty under Section 76 of the said Act – In view of fact that the issue has been referred to larger bench in the matter of Amit Sales vs. CCE, Jaipur [2008 -TMI - 31349 - CESTAT NEW DELHI] + [2009 -TMI - 3 .....

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..... expenses incurred by them. The Commissioner, after examining the case, allowed reimbursement expenses in respect of 15 items. He has disallowed Misc. expenses and Misc. expenses of Business (Railway) and modified the demand of duty to Rs. 2,79,679/- and imposed penalty of equal amount under Section 78 of Finance Act, 1994 and penalty under Section 76 of the said Act. 3. Learned Advocate fairly .....

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..... value of taxable service. He further submits that the appellants failed to disclose any evidence in support of expenses of two items. So, imposition of penalty is justified. 5. After hearing both sides and on perusal of the records, I find that reimbursement of expenses on Clearing Forwarding Agent services are not taxable. The Commissioner, after examining the documents, allowed reimburseme .....

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