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    <title>2009 (1) TMI 178 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal set aside the confirmation of service tax against the appellant for C&amp;amp;F services, as the lower authority&#039;s rejection of the appellant&#039;s claim for deduction on reimbursable expenses was found to be based on incorrect grounds. The contract clearly specified that such expenses were reimbursable, leading to the remand of the matter for re-quantification of liability. Additionally, the Tribunal decided not to impose a penalty under Section 76 of the Finance Act, 1994, considering the absence of mala fide intentions by the appellant. The appeal was disposed of in favor of the appellant.</description>
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    <pubDate>Thu, 22 Jan 2009 00:00:00 +0530</pubDate>
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      <title>2009 (1) TMI 178 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=33868</link>
      <description>The Tribunal set aside the confirmation of service tax against the appellant for C&amp;amp;F services, as the lower authority&#039;s rejection of the appellant&#039;s claim for deduction on reimbursable expenses was found to be based on incorrect grounds. The contract clearly specified that such expenses were reimbursable, leading to the remand of the matter for re-quantification of liability. Additionally, the Tribunal decided not to impose a penalty under Section 76 of the Finance Act, 1994, considering the absence of mala fide intentions by the appellant. The appeal was disposed of in favor of the appellant.</description>
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      <pubDate>Thu, 22 Jan 2009 00:00:00 +0530</pubDate>
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