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    <title>2023 (11) TMI 1079 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellant, determining that they are not liable to pay Service Tax on certain reimbursements, thereby setting aside interest and penalties on those amounts. The Tribunal also acknowledged that medical expense reimbursements were not subject to Service Tax, removing associated interest and penalties. For other confirmed Service Tax amounts, the case was remanded to the adjudicating authority for verification of payments and turnover discrepancies. The authority was instructed to adhere to natural justice principles, allowing evidence submission, and to decide within four months, with no penalties on recalculated amounts.</description>
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      <title>2023 (11) TMI 1079 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=446188</link>
      <description>The Tribunal ruled in favor of the Appellant, determining that they are not liable to pay Service Tax on certain reimbursements, thereby setting aside interest and penalties on those amounts. The Tribunal also acknowledged that medical expense reimbursements were not subject to Service Tax, removing associated interest and penalties. For other confirmed Service Tax amounts, the case was remanded to the adjudicating authority for verification of payments and turnover discrepancies. The authority was instructed to adhere to natural justice principles, allowing evidence submission, and to decide within four months, with no penalties on recalculated amounts.</description>
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