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    <title>2018 (10) TMI 555 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD partially allowed the appeal filed by M/s Uniway Distributors and Revenue against the Commissioner (A)&#039;s order confirming the demand of Service tax, interest, and penalty under section 78 of the Finance Act. The penalty under section 76 of the Finance Act was dropped. The Revenue involved was below the CBIC-specified limit, leading to the dismissal of Revenue&#039;s appeal. The Tribunal considered the arguments regarding taxable value, reimbursement, and legal precedents, ultimately allowing the appeal in part based on the appellant&#039;s bonafide belief about tax payment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368589</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD partially allowed the appeal filed by M/s Uniway Distributors and Revenue against the Commissioner (A)&#039;s order confirming the demand of Service tax, interest, and penalty under section 78 of the Finance Act. The penalty under section 76 of the Finance Act was dropped. The Revenue involved was below the CBIC-specified limit, leading to the dismissal of Revenue&#039;s appeal. The Tribunal considered the arguments regarding taxable value, reimbursement, and legal precedents, ultimately allowing the appeal in part based on the appellant&#039;s bonafide belief about tax payment.</description>
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