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    <title>2013 (4) TMI 495 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the order of the Appeal, dismissing the appellant&#039;s appeal regarding the payment of service tax on Architect&#039;s services. The appellant failed to provide sufficient evidence to establish the separation of additional charges from the main service, as required by the Finance Act. Despite submitting receipts during the appeal, the lack of supporting invoices led the Tribunal to conclude that service tax should be paid on the gross value of services received. The appellant&#039;s failure to present adequate documentation resulted in the Tribunal affirming the demand for specific charges and dismissing the appeal.</description>
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    <pubDate>Wed, 03 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (4) TMI 495 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=227263</link>
      <description>The Tribunal upheld the order of the Appeal, dismissing the appellant&#039;s appeal regarding the payment of service tax on Architect&#039;s services. The appellant failed to provide sufficient evidence to establish the separation of additional charges from the main service, as required by the Finance Act. Despite submitting receipts during the appeal, the lack of supporting invoices led the Tribunal to conclude that service tax should be paid on the gross value of services received. The appellant&#039;s failure to present adequate documentation resulted in the Tribunal affirming the demand for specific charges and dismissing the appeal.</description>
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      <pubDate>Wed, 03 Apr 2013 00:00:00 +0530</pubDate>
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