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    <title>2023 (1) TMI 803 - CESTAT NEW DELHI</title>
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    <description>The appellant challenged the demand of service tax, interest, and penalty imposed by the Commissioner under Sections 73, 75, and 78 of the Finance Act, 1994. The appellant demonstrated that the amounts in question were advances given to another company, not received from them. Despite the Commissioner&#039;s findings to the contrary, the Tribunal accepted the appellant&#039;s evidence, concluding that the demand was unjustified. As a result, the appeal was successful, and the order confirming the demand was set aside, providing relief to the appellant.</description>
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      <title>2023 (1) TMI 803 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=433056</link>
      <description>The appellant challenged the demand of service tax, interest, and penalty imposed by the Commissioner under Sections 73, 75, and 78 of the Finance Act, 1994. The appellant demonstrated that the amounts in question were advances given to another company, not received from them. Despite the Commissioner&#039;s findings to the contrary, the Tribunal accepted the appellant&#039;s evidence, concluding that the demand was unjustified. As a result, the appeal was successful, and the order confirming the demand was set aside, providing relief to the appellant.</description>
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      <pubDate>Fri, 16 Dec 2022 00:00:00 +0530</pubDate>
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