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    <title>2020 (12) TMI 1016 - CESTAT KOLKATA</title>
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    <description>The Tribunal disposed of the Miscellaneous Applications seeking clarification on a Final Order regarding service tax demands and exemptions. The Tribunal upheld the decision to set aside the service tax demand on reimbursable expenses and granted exemptions under relevant notifications. It rejected the argument that a retrospective amendment without a validation clause should not affect pending proceedings. The Tribunal confirmed that the Final Order adequately addressed the issues, and no confusion existed in the judgment. The decision was pronounced on 1st December 2020 by the Tribunal.</description>
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      <title>2020 (12) TMI 1016 - CESTAT KOLKATA</title>
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      <description>The Tribunal disposed of the Miscellaneous Applications seeking clarification on a Final Order regarding service tax demands and exemptions. The Tribunal upheld the decision to set aside the service tax demand on reimbursable expenses and granted exemptions under relevant notifications. It rejected the argument that a retrospective amendment without a validation clause should not affect pending proceedings. The Tribunal confirmed that the Final Order adequately addressed the issues, and no confusion existed in the judgment. The decision was pronounced on 1st December 2020 by the Tribunal.</description>
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