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    <title>2017 (12) TMI 166 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the original authority&#039;s decision confirming service tax liability and penalties under Sections 77 and 78 of the Finance Act, 1994. The case involved a dispute regarding the inclusion of various expenses in the taxable value for service tax payment under C&amp;amp;F agency service. The Tribunal emphasized that reimbursable expenses should not be considered for tax calculation if supported by documentary evidence. The matter was remanded for a fresh examination, allowing the appellant to present their defense adequately. The appeal was allowed by way of remand.</description>
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    <pubDate>Mon, 23 Oct 2017 00:00:00 +0530</pubDate>
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      <title>2017 (12) TMI 166 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=351897</link>
      <description>The Tribunal set aside the original authority&#039;s decision confirming service tax liability and penalties under Sections 77 and 78 of the Finance Act, 1994. The case involved a dispute regarding the inclusion of various expenses in the taxable value for service tax payment under C&amp;amp;F agency service. The Tribunal emphasized that reimbursable expenses should not be considered for tax calculation if supported by documentary evidence. The matter was remanded for a fresh examination, allowing the appellant to present their defense adequately. The appeal was allowed by way of remand.</description>
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      <pubDate>Mon, 23 Oct 2017 00:00:00 +0530</pubDate>
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