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    <title>2018 (2) TMI 1050 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, remanding the matter to the original authority for a decision on the correct classification of services and the exclusion of reimbursement expenses from the taxable value. The Tribunal emphasized the need for a prompt resolution due to the prolonged dispute period, advising the original authority to decide the case preferably within three months. The Tribunal found the penalty imposition under Section 78 unwarranted, as the appellant did not engage in fraudulent activities or willful misstatements to evade tax, leading to a reconsideration of the penalty imposition.</description>
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      <description>The Tribunal allowed the appeal, remanding the matter to the original authority for a decision on the correct classification of services and the exclusion of reimbursement expenses from the taxable value. The Tribunal emphasized the need for a prompt resolution due to the prolonged dispute period, advising the original authority to decide the case preferably within three months. The Tribunal found the penalty imposition under Section 78 unwarranted, as the appellant did not engage in fraudulent activities or willful misstatements to evade tax, leading to a reconsideration of the penalty imposition.</description>
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