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    <title>2023 (9) TMI 301 - CESTAT HYDERABAD</title>
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    <description>The Tribunal ruled in favor of the Appellant, the Managing Director of a company, in a case concerning the recovery of Service Tax on foreign exchange outflow due to credit card usage for Facebook transactions. The Tribunal found that the Department lacked evidence linking the transactions to the company or the Appellant, and the expenses were solely for the friend&#039;s transactions without proof of a business purpose. As a result, the Tribunal set aside the Impugned Order, deeming it legally unsustainable, and allowed the appeal with any consequential relief as per law.</description>
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      <title>2023 (9) TMI 301 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=442679</link>
      <description>The Tribunal ruled in favor of the Appellant, the Managing Director of a company, in a case concerning the recovery of Service Tax on foreign exchange outflow due to credit card usage for Facebook transactions. The Tribunal found that the Department lacked evidence linking the transactions to the company or the Appellant, and the expenses were solely for the friend&#039;s transactions without proof of a business purpose. As a result, the Tribunal set aside the Impugned Order, deeming it legally unsustainable, and allowed the appeal with any consequential relief as per law.</description>
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