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    <title>2023 (2) TMI 234 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, remanding the case for verification of warranty service receipts for a specific period and re-determination of tax liability. The appellant was granted immunities under the VCES scheme, and the service tax demand on incentives from Tata Motors was dismissed. The penalty under section 78 was overturned.</description>
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      <description>The Tribunal allowed the appeal, remanding the case for verification of warranty service receipts for a specific period and re-determination of tax liability. The appellant was granted immunities under the VCES scheme, and the service tax demand on incentives from Tata Motors was dismissed. The penalty under section 78 was overturned.</description>
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