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    <title>2019 (2) TMI 491 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that they were not liable to pay service tax on leasing machinery as they had already paid VAT on the transaction. The Tribunal emphasized the importance of providing evidence of VAT payment, which the appellant successfully demonstrated through invoices and returns. The impugned order was set aside, and the appellant was granted consequential benefits.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that they were not liable to pay service tax on leasing machinery as they had already paid VAT on the transaction. The Tribunal emphasized the importance of providing evidence of VAT payment, which the appellant successfully demonstrated through invoices and returns. The impugned order was set aside, and the appellant was granted consequential benefits.</description>
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