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    <title>2023 (12) TMI 121 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order demanding service tax on reimbursement of expenses for the period 2009-10 to 2013-14. It found that service tax was not applicable prior to April 14, 2015, based on a SC judgment. The Tribunal also determined that there was no suppression of facts by the appellant, as the audit report indicated departmental awareness of the non-payment. Consequently, the appellant was granted consequential relief.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order demanding service tax on reimbursement of expenses for the period 2009-10 to 2013-14. It found that service tax was not applicable prior to April 14, 2015, based on a SC judgment. The Tribunal also determined that there was no suppression of facts by the appellant, as the audit report indicated departmental awareness of the non-payment. Consequently, the appellant was granted consequential relief.</description>
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