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    <title>2011 (1) TMI 1601 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue&#039;s appeal for service tax from the recipient of Goods Transport Agency due to the service provider already paying the tax. The Tribunal held that double taxation on the same service should be avoided, and as there was no revenue loss, the appeal was rejected.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue&#039;s appeal for service tax from the recipient of Goods Transport Agency due to the service provider already paying the tax. The Tribunal held that double taxation on the same service should be avoided, and as there was no revenue loss, the appeal was rejected.</description>
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