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    <title>2018 (1) TMI 1019 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed one appeal and fully allowed another, affirming the tax liability on the assessee-Appellants under the reverse charge mechanism for fees/royalty paid to American Petroleum Institute for product certification. The demand for Service Tax was restricted to the normal period, penalties were imposed accordingly, and recovery proceedings under different tax entries for the same activity were deemed unjustified.</description>
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      <description>The Tribunal partially allowed one appeal and fully allowed another, affirming the tax liability on the assessee-Appellants under the reverse charge mechanism for fees/royalty paid to American Petroleum Institute for product certification. The demand for Service Tax was restricted to the normal period, penalties were imposed accordingly, and recovery proceedings under different tax entries for the same activity were deemed unjustified.</description>
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