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    <title>2023 (8) TMI 903 - CESTAT AHMEDABAD</title>
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    <description>The tribunal upheld the service tax demand on loading and unloading charges and house rent charges reimbursed by the client, finding them sustainable based on the contract terms. The service tax demand due to incorrect calculation was also upheld due to lack of supporting documents. Penalties under sections 76, 77, and 78 were deemed not imposable, and the appeal was partly allowed in favor of the appellant.</description>
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      <description>The tribunal upheld the service tax demand on loading and unloading charges and house rent charges reimbursed by the client, finding them sustainable based on the contract terms. The service tax demand due to incorrect calculation was also upheld due to lack of supporting documents. Penalties under sections 76, 77, and 78 were deemed not imposable, and the appeal was partly allowed in favor of the appellant.</description>
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