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    <title>2019 (1) TMI 1430 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the demand of service tax on &quot;visiting charges&quot; for the period from 01.04.2004 to 31.03.2009. The appellant, engaged in Architect and Consulting Engineer Services, was relieved of the balance of the demand as the Tribunal held that reimbursable expenses should not be included in the taxable services&#039; value for the relevant period. Additionally, the penalties imposed under Section 78 of the Finance Act were set aside due to the lack of intentional non-compliance by the appellant, considering the recent clarification by the Supreme Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=374265</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the demand of service tax on &quot;visiting charges&quot; for the period from 01.04.2004 to 31.03.2009. The appellant, engaged in Architect and Consulting Engineer Services, was relieved of the balance of the demand as the Tribunal held that reimbursable expenses should not be included in the taxable services&#039; value for the relevant period. Additionally, the penalties imposed under Section 78 of the Finance Act were set aside due to the lack of intentional non-compliance by the appellant, considering the recent clarification by the Supreme Court.</description>
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