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    <title>2014 (1) TMI 618 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that in a case concerning service tax on retreading services, the applicants were liable to pay duty on the gross amount as they failed to separately show the value of materials consumed in the invoices. The Tribunal directed the applicants to deposit a specific sum within a specified period, with the waiver of the balance tax, interest, and penalty subject to compliance with the directive. Compliance with the disclosure requirements for material costs in invoices is crucial to determine the duty payable and avail of tax waiver benefits.</description>
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