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    <title>2013 (10) TMI 1011 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted the application for waiver of pre-deposit of Service Tax, penalty under Section 78, and penalties under other provisions of the Finance Act, 1994. The Tribunal found that the inclusion of reimbursable expenses under Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, which had been struck down by the Delhi High Court, was the main issue. As the applicant established a prima facie case, all dues were waived, and recovery was stayed pending appeal. The Tribunal allowed the waiver as requested by the applicant.</description>
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      <title>2013 (10) TMI 1011 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=238556</link>
      <description>The Tribunal granted the application for waiver of pre-deposit of Service Tax, penalty under Section 78, and penalties under other provisions of the Finance Act, 1994. The Tribunal found that the inclusion of reimbursable expenses under Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, which had been struck down by the Delhi High Court, was the main issue. As the applicant established a prima facie case, all dues were waived, and recovery was stayed pending appeal. The Tribunal allowed the waiver as requested by the applicant.</description>
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      <pubDate>Mon, 15 Jul 2013 00:00:00 +0530</pubDate>
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