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    <title>2017 (11) TMI 398 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by Sharp Business System Ltd., reducing the service tax demand to Rs. 27,17,330/- from Rs. 29,66,980/- confirmed by the Commissioner (Appeals). The appellant successfully claimed the benefit of Notification No. 12/2003-S.T., demonstrating through documentary proof, including a Chartered Accountant Certificate, that service tax was correctly discharged. The Tribunal held that the appellant was entitled to the abatement of service tax on goods and materials, granting consequential benefits in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350519</link>
      <description>The Tribunal allowed the appeal by Sharp Business System Ltd., reducing the service tax demand to Rs. 27,17,330/- from Rs. 29,66,980/- confirmed by the Commissioner (Appeals). The appellant successfully claimed the benefit of Notification No. 12/2003-S.T., demonstrating through documentary proof, including a Chartered Accountant Certificate, that service tax was correctly discharged. The Tribunal held that the appellant was entitled to the abatement of service tax on goods and materials, granting consequential benefits in favor of the appellant.</description>
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