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    <title>2011 (6) TMI 493 - CESTAT, MUMBAI</title>
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    <description>The judgment upheld the Commissioner (Appeals)&#039;s decision, dismissing the Revenue&#039;s appeal against the order setting aside the demand for service tax and penalties. The court found that the appellant did not fall under the defined category for service tax liability regarding transportation of goods and freight charges. Additionally, the court determined that the C.B.E &amp;amp; C Instruction regarding filing appeals based on duty amount was not applicable in this case, as the amount involved was below the specified threshold.</description>
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    <pubDate>Thu, 30 Jun 2011 00:00:00 +0530</pubDate>
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      <title>2011 (6) TMI 493 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=212322</link>
      <description>The judgment upheld the Commissioner (Appeals)&#039;s decision, dismissing the Revenue&#039;s appeal against the order setting aside the demand for service tax and penalties. The court found that the appellant did not fall under the defined category for service tax liability regarding transportation of goods and freight charges. Additionally, the court determined that the C.B.E &amp;amp; C Instruction regarding filing appeals based on duty amount was not applicable in this case, as the amount involved was below the specified threshold.</description>
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      <pubDate>Thu, 30 Jun 2011 00:00:00 +0530</pubDate>
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