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    <title>2019 (3) TMI 115 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal allowed the appeal in a case involving non-payment of service tax liability and disputed reimbursable expenses. The Tribunal upheld the demand for service tax but remanded the issue of expenses for further evidence. It set aside the penalty under Section 78 but upheld the penalty under Section 77, considering the prolonged litigation and lack of proof for expenses. The decision provided detailed reasoning for each issue, ensuring a comprehensive analysis of the appellant&#039;s case.</description>
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      <title>2019 (3) TMI 115 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=376094</link>
      <description>The Appellate Tribunal allowed the appeal in a case involving non-payment of service tax liability and disputed reimbursable expenses. The Tribunal upheld the demand for service tax but remanded the issue of expenses for further evidence. It set aside the penalty under Section 78 but upheld the penalty under Section 77, considering the prolonged litigation and lack of proof for expenses. The decision provided detailed reasoning for each issue, ensuring a comprehensive analysis of the appellant&#039;s case.</description>
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      <pubDate>Thu, 07 Feb 2019 00:00:00 +0530</pubDate>
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