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    <title>2021 (9) TMI 859 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the order passed by the Commissioner. The demands for service tax on foreign remittances, non-production of documentary evidence, service tax on &#039;Marketing Research and Exploration&#039; services, untraceable entries, and penalties were found unsustainable due to lack of specificity and the Appellant&#039;s genuine belief in non-taxability. The Tribunal noted discrepancies in demands, accepted explanations regarding exchange rate differences and TDS payments, and ruled against the invocation of extended limitation period and penalties.</description>
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      <description>The Tribunal allowed the appeals, setting aside the order passed by the Commissioner. The demands for service tax on foreign remittances, non-production of documentary evidence, service tax on &#039;Marketing Research and Exploration&#039; services, untraceable entries, and penalties were found unsustainable due to lack of specificity and the Appellant&#039;s genuine belief in non-taxability. The Tribunal noted discrepancies in demands, accepted explanations regarding exchange rate differences and TDS payments, and ruled against the invocation of extended limitation period and penalties.</description>
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