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    <title>2019 (2) TMI 1838 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal in a case concerning service tax liability under Supply of Manpower Agency Service. The appellant&#039;s plea for the benefit of reimbursable expenditure was remanded for fresh consideration due to lack of documentary evidence. Additionally, penalties imposed under Section 78 of the Finance Act, 1994, were set aside based on the disputed nature of the expenses and invoking Section 80. The Tribunal emphasized the need for proper documentation and granted the appellant an opportunity to present evidence before the original authority for a fair assessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=288437</link>
      <description>The Tribunal partially allowed the appeal in a case concerning service tax liability under Supply of Manpower Agency Service. The appellant&#039;s plea for the benefit of reimbursable expenditure was remanded for fresh consideration due to lack of documentary evidence. Additionally, penalties imposed under Section 78 of the Finance Act, 1994, were set aside based on the disputed nature of the expenses and invoking Section 80. The Tribunal emphasized the need for proper documentation and granted the appellant an opportunity to present evidence before the original authority for a fair assessment.</description>
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