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    <title>2022 (10) TMI 959 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demand for service tax under the reverse charge mechanism on foreign currency expenditure for the financial year 2012-13. It ruled that the show cause notice lacked specificity and the charging section invoked did not exist for the relevant periods, making the demand unsustainable. The appeal was allowed, and the impugned order was overturned.</description>
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      <description>The Tribunal set aside the demand for service tax under the reverse charge mechanism on foreign currency expenditure for the financial year 2012-13. It ruled that the show cause notice lacked specificity and the charging section invoked did not exist for the relevant periods, making the demand unsustainable. The appeal was allowed, and the impugned order was overturned.</description>
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      <pubDate>Wed, 19 Oct 2022 00:00:00 +0530</pubDate>
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