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    <title>2023 (12) TMI 849 - CESTAT NEW DELHI</title>
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    <description>The CESTAT New Delhi dismissed the Department&#039;s appeal challenging the grant of cum-tax value benefit to the respondent. The Tribunal held that tender documents&#039; special conditions clearly required service tax inclusion in quoted rates, and the Commissioner (Appeals) had correctly determined that the respondent received gross amounts inclusive of service tax and VAT during 2006-07 to 2008-09. Since the respondent was entitled to cum-tax value benefit and other appeal grounds were previously rejected, the Department&#039;s appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=447165</link>
      <description>The CESTAT New Delhi dismissed the Department&#039;s appeal challenging the grant of cum-tax value benefit to the respondent. The Tribunal held that tender documents&#039; special conditions clearly required service tax inclusion in quoted rates, and the Commissioner (Appeals) had correctly determined that the respondent received gross amounts inclusive of service tax and VAT during 2006-07 to 2008-09. Since the respondent was entitled to cum-tax value benefit and other appeal grounds were previously rejected, the Department&#039;s appeal was dismissed.</description>
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      <pubDate>Fri, 01 Dec 2023 00:00:00 +0530</pubDate>
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