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    <title>2011 (3) TMI 94 - CESTAT, CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants, holding that they were not liable for the service tax on the freight amount as the consignment agents had paid and accounted for it. The judgment clarified the distinction in liability under the Service Tax Rules, ultimately absolving the appellants of the tax obligation in this scenario.</description>
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    <pubDate>Fri, 11 Mar 2011 00:00:00 +0530</pubDate>
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      <description>The tribunal ruled in favor of the appellants, holding that they were not liable for the service tax on the freight amount as the consignment agents had paid and accounted for it. The judgment clarified the distinction in liability under the Service Tax Rules, ultimately absolving the appellants of the tax obligation in this scenario.</description>
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