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    <title>2022 (10) TMI 9 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, dismissing the Revenue&#039;s appeal. It held that operational costs of overseas offices and payments for outbound tours were not taxable. The demand for service tax and penalties was deemed unsustainable. As the primary taxability issues favored the appellant-assessee, the question of interest recovery under section 75 did not arise, leading to the dismissal of the Revenue&#039;s appeal on this ground.</description>
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      <description>The Tribunal allowed the appeal of the assessee, dismissing the Revenue&#039;s appeal. It held that operational costs of overseas offices and payments for outbound tours were not taxable. The demand for service tax and penalties was deemed unsustainable. As the primary taxability issues favored the appellant-assessee, the question of interest recovery under section 75 did not arise, leading to the dismissal of the Revenue&#039;s appeal on this ground.</description>
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