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    <title>2018 (9) TMI 497 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=366761</link>
    <description>The Tribunal held that the appellant-assessee correctly discharged service tax liability on transportation charges under the reverse charge mechanism. The demand for short payment of service tax, penalty, and interest was found unjustified as the loading/unloading and stacking charges were correctly included in the service value. The Tribunal ruled that the demand was time-barred, as there was no intent to evade tax and regular audits revealed all facts. The impugned order was set aside, and the appeal was allowed.</description>
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    <pubDate>Wed, 08 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 497 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=366761</link>
      <description>The Tribunal held that the appellant-assessee correctly discharged service tax liability on transportation charges under the reverse charge mechanism. The demand for short payment of service tax, penalty, and interest was found unjustified as the loading/unloading and stacking charges were correctly included in the service value. The Tribunal ruled that the demand was time-barred, as there was no intent to evade tax and regular audits revealed all facts. The impugned order was set aside, and the appeal was allowed.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 08 Aug 2018 00:00:00 +0530</pubDate>
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