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    <title>2019 (2) TMI 494 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeals related to reimbursed expenses, as demands could not be sustained retrospectively based on the Supreme Court&#039;s ruling. The issue of service tax liability on GTA services provided to SEZ customers was remanded back to the adjudicating authority for fresh adjudication, emphasizing the importance of providing adequate documentary evidence to support exemption claims. The impugned order was set aside, with Revenue&#039;s appeals treated as allowed by remand, and the assessee&#039;s appeals partly allowed for reimbursable expenses and partly remanded for service tax on GTA services.</description>
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    <pubDate>Thu, 07 Feb 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=374867</link>
      <description>The Tribunal dismissed the appeals related to reimbursed expenses, as demands could not be sustained retrospectively based on the Supreme Court&#039;s ruling. The issue of service tax liability on GTA services provided to SEZ customers was remanded back to the adjudicating authority for fresh adjudication, emphasizing the importance of providing adequate documentary evidence to support exemption claims. The impugned order was set aside, with Revenue&#039;s appeals treated as allowed by remand, and the assessee&#039;s appeals partly allowed for reimbursable expenses and partly remanded for service tax on GTA services.</description>
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      <pubDate>Thu, 07 Feb 2019 00:00:00 +0530</pubDate>
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