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    <title>2023 (10) TMI 811 - CESTAT NEW DELHI</title>
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    <description>The Tribunal annulled the demand concerning the alleged shortfall in service tax payment, confirming that the appellant&#039;s conversion from JPY to INR was accurate and no shortfall existed. The issue of service tax leviability on tickets booked outside India was not initially contested but was raised during the appeal. Consequently, the Tribunal remitted this issue to the Principal Commissioner for further examination, allowing both parties to present their arguments regarding the service tax on tickets booked abroad for journeys commencing from India.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444588</link>
      <description>The Tribunal annulled the demand concerning the alleged shortfall in service tax payment, confirming that the appellant&#039;s conversion from JPY to INR was accurate and no shortfall existed. The issue of service tax leviability on tickets booked outside India was not initially contested but was raised during the appeal. Consequently, the Tribunal remitted this issue to the Principal Commissioner for further examination, allowing both parties to present their arguments regarding the service tax on tickets booked abroad for journeys commencing from India.</description>
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