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    <title>2017 (10) TMI 211 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision in favor of the respondent, dismissing the revenue&#039;s appeal challenging the short payment of service tax on GTA service. The Tribunal found no evidence of underpayment after reviewing ledger accounts and a certificate by a Chartered Accountant. It concluded that the Commissioner (Appeals)&#039; findings were well-founded and could not be overturned. Therefore, the appeal was dismissed, affirming that there was no service tax underpayment by the respondent for the GTA service.</description>
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    <pubDate>Wed, 30 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (10) TMI 211 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=349056</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision in favor of the respondent, dismissing the revenue&#039;s appeal challenging the short payment of service tax on GTA service. The Tribunal found no evidence of underpayment after reviewing ledger accounts and a certificate by a Chartered Accountant. It concluded that the Commissioner (Appeals)&#039; findings were well-founded and could not be overturned. Therefore, the appeal was dismissed, affirming that there was no service tax underpayment by the respondent for the GTA service.</description>
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      <pubDate>Wed, 30 Aug 2017 00:00:00 +0530</pubDate>
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