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    <title>2011 (10) TMI 453 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s activity of handling agricultural produce qualifies as Cargo Handling Service, entitling them to full exemption under Notification No. 10/2002-S.T. The Tribunal set aside the service tax demand, interest, and penalties imposed by the Jurisdictional Deputy Commissioner, emphasizing the significance of proper service categorization for tax purposes and adherence to applicable exemptions to prevent undue financial liabilities.</description>
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      <description>The Tribunal held that the appellant&#039;s activity of handling agricultural produce qualifies as Cargo Handling Service, entitling them to full exemption under Notification No. 10/2002-S.T. The Tribunal set aside the service tax demand, interest, and penalties imposed by the Jurisdictional Deputy Commissioner, emphasizing the significance of proper service categorization for tax purposes and adherence to applicable exemptions to prevent undue financial liabilities.</description>
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