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    <title>2012 (6) TMI 421 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants in a case concerning the liability to pay service tax on the transportation of sugar cane. The tribunal considered the interpretation of the taxable service entry and the definition of &quot;commercial concern,&quot; ultimately siding with the appellants based on precedents that individuals transporting sugar cane should not be classified as commercial concerns for tax purposes. The appeal was allowed, granting relief to the appellants with consequential benefits.</description>
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    <pubDate>Wed, 18 Apr 2012 00:00:00 +0530</pubDate>
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      <title>2012 (6) TMI 421 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=214106</link>
      <description>The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants in a case concerning the liability to pay service tax on the transportation of sugar cane. The tribunal considered the interpretation of the taxable service entry and the definition of &quot;commercial concern,&quot; ultimately siding with the appellants based on precedents that individuals transporting sugar cane should not be classified as commercial concerns for tax purposes. The appeal was allowed, granting relief to the appellants with consequential benefits.</description>
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      <pubDate>Wed, 18 Apr 2012 00:00:00 +0530</pubDate>
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