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    <title>2014 (1) TMI 511 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the demand for service tax within the normal period but found the demand beyond the normal period unsustainable due to the settled issue on reimbursable expenses. The appellants were held liable for service tax during a specific period as there was no specific exemption notification in place. The Tribunal emphasized adherence to specific exemption notifications and legal provisions in determining service tax liability, setting aside penalties imposed prior to the clarification on reimbursable expenses and granting the appellants cum-tax benefits.</description>
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      <description>The Tribunal upheld the demand for service tax within the normal period but found the demand beyond the normal period unsustainable due to the settled issue on reimbursable expenses. The appellants were held liable for service tax during a specific period as there was no specific exemption notification in place. The Tribunal emphasized adherence to specific exemption notifications and legal provisions in determining service tax liability, setting aside penalties imposed prior to the clarification on reimbursable expenses and granting the appellants cum-tax benefits.</description>
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