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    <title>2012 (5) TMI 423 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal waived the pre-deposit of the remaining service tax and penalties for the appellant, considering their financial hardship and the amount already deposited. The issue of abetment for reimbursable amounts in service tax was dismissed due to the lack of specific legal provisions. The Tribunal remanded the case back to the Commissioner(Appeals) for a decision on the appeal&#039;s merits, emphasizing compliance with procedural requirements and a thorough consideration of the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213586</link>
      <description>The Tribunal waived the pre-deposit of the remaining service tax and penalties for the appellant, considering their financial hardship and the amount already deposited. The issue of abetment for reimbursable amounts in service tax was dismissed due to the lack of specific legal provisions. The Tribunal remanded the case back to the Commissioner(Appeals) for a decision on the appeal&#039;s merits, emphasizing compliance with procedural requirements and a thorough consideration of the case.</description>
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