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    <description>The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of a public sector bank in a case concerning the demand for service tax, interest, and penalty for the period 2004 to 2008. The Tribunal addressed issues related to the calculation of service tax based on the balance sheet prepared on an accrual basis and the includability of reimbursible expenses in the value of taxable services. Ultimately, the Tribunal granted a complete waiver of pre-deposit and ordered a stay on recovery during the appeal process, citing legal positions and precedents in support of its decision.</description>
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