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    <title>2018 (4) TMI 1399 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand for service tax, penalties, and interest. It confirmed that the appellant had exported services and received payment in convertible foreign exchange, meeting the Export of Service Rules&#039; conditions. The Tribunal held that the extended period of limitation and penalties were not applicable, citing reasonable cause for any failure to pay service tax. Interest on duty paid through the CENVAT account was deemed unnecessary, leading to a favorable outcome for the appellant, M/s Jubilant Chemsys Ltd.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359288</link>
      <description>The Tribunal allowed the appeal, setting aside the demand for service tax, penalties, and interest. It confirmed that the appellant had exported services and received payment in convertible foreign exchange, meeting the Export of Service Rules&#039; conditions. The Tribunal held that the extended period of limitation and penalties were not applicable, citing reasonable cause for any failure to pay service tax. Interest on duty paid through the CENVAT account was deemed unnecessary, leading to a favorable outcome for the appellant, M/s Jubilant Chemsys Ltd.</description>
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      <pubDate>Tue, 10 Oct 2017 00:00:00 +0530</pubDate>
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