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    <title>2011 (7) TMI 679 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, dismissed the Revenue&#039;s appeal against the dropping of a service tax demand on transportation charges paid to a Goods Transport Operator. The Tribunal upheld the decision of the Commissioner (Appeals), emphasizing that the show-cause notice was not sustainable based on legal principles established by the Supreme Court and previous Tribunal decisions. The judgment focused on the interpretation of notifications, judicial precedents, and the applicability of relevant case law in determining the validity of the demand.</description>
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