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    <title>2011 (10) TMI 228 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the confirmation of service tax on cargo handling services provided by the appellant and imposed penalties under the Finance Act, 1994. The Tribunal remanded the matter to the original adjudicating authority for a fresh decision, emphasizing the need to evaluate each activity separately and consider legal precedents cited. The appellant&#039;s plea of limitation was acknowledged, and they were granted the opportunity to contest the levy with relevant legal defenses. The appeal was allowed, and the case was remanded for reconsideration based on the Tribunal&#039;s directions.</description>
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    <pubDate>Wed, 19 Oct 2011 00:00:00 +0530</pubDate>
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      <title>2011 (10) TMI 228 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=208455</link>
      <description>The Tribunal set aside the confirmation of service tax on cargo handling services provided by the appellant and imposed penalties under the Finance Act, 1994. The Tribunal remanded the matter to the original adjudicating authority for a fresh decision, emphasizing the need to evaluate each activity separately and consider legal precedents cited. The appellant&#039;s plea of limitation was acknowledged, and they were granted the opportunity to contest the levy with relevant legal defenses. The appeal was allowed, and the case was remanded for reconsideration based on the Tribunal&#039;s directions.</description>
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      <pubDate>Wed, 19 Oct 2011 00:00:00 +0530</pubDate>
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