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    <title>2018 (7) TMI 919 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a pharmaceutical manufacturer and exporter, regarding the tax liability on a reverse charge basis for expenses incurred in maintaining representative offices abroad. By comparing legal provisions pre and post-2012 and referencing previous decisions, the Tribunal concluded that there was no justification for demanding Service Tax on amounts paid by the appellant to their branch offices for reimbursement. The impugned order was set aside, and the appeal was allowed, providing relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363611</link>
      <description>The Tribunal ruled in favor of the appellant, a pharmaceutical manufacturer and exporter, regarding the tax liability on a reverse charge basis for expenses incurred in maintaining representative offices abroad. By comparing legal provisions pre and post-2012 and referencing previous decisions, the Tribunal concluded that there was no justification for demanding Service Tax on amounts paid by the appellant to their branch offices for reimbursement. The impugned order was set aside, and the appeal was allowed, providing relief to the appellant.</description>
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      <pubDate>Wed, 13 Jun 2018 00:00:00 +0530</pubDate>
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