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    <title>2019 (5) TMI 159 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing the appeal on the ground of limitation. It found that the Department failed to prove willful suppression of facts to evade service tax, particularly regarding the inclusion of reimbursable expenses like salaries and wages in the taxable value. The Tribunal highlighted the interpretational nature of the issues and the appellants&#039; reasonable belief in treating wages as reimbursable expenses, ultimately setting aside the impugned order due to the lack of evidence supporting the Department&#039;s allegations.</description>
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      <title>2019 (5) TMI 159 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=379431</link>
      <description>The Tribunal ruled in favor of the appellants, allowing the appeal on the ground of limitation. It found that the Department failed to prove willful suppression of facts to evade service tax, particularly regarding the inclusion of reimbursable expenses like salaries and wages in the taxable value. The Tribunal highlighted the interpretational nature of the issues and the appellants&#039; reasonable belief in treating wages as reimbursable expenses, ultimately setting aside the impugned order due to the lack of evidence supporting the Department&#039;s allegations.</description>
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      <pubDate>Mon, 29 Apr 2019 00:00:00 +0530</pubDate>
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