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    <title>2013 (3) TMI 354 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI</title>
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    <description>The appellate authority ruled in favor of the appellant, determining that the demand for service tax on handling and transportation charges was not sustainable. The invocation of the extended period for the demand was deemed unjustified as there was no deliberate evasion and the appellant genuinely believed the charges were not taxable. The appeal was allowed, setting aside the impugned order-in-original.</description>
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      <link>https://www.taxtmi.com/caselaws?id=221588</link>
      <description>The appellate authority ruled in favor of the appellant, determining that the demand for service tax on handling and transportation charges was not sustainable. The invocation of the extended period for the demand was deemed unjustified as there was no deliberate evasion and the appellant genuinely believed the charges were not taxable. The appeal was allowed, setting aside the impugned order-in-original.</description>
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