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    <title>Demands for more than Rs 77 Crores issued by Anti Evasion Wing of the Delhi Commissionerate</title>
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    <description>Issuance of multiple large service tax demands and recoveries focused on incorrect valuation and non payment: contested abatement treatment excluding value of free supplied materials from the taxable base; characterization of reimbursed out of pocket expenses as taxable consideration; and valuation of passenger fares for international travel above economy class for levy purposes. The actions exemplify administrative enforcement targeting supplier accounting practices and carrier fare valuation to secure assessment and collection.</description>
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