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    <title>2013 (5) TMI 110 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants, classifying the services provided as cargo handling services. The tribunal highlighted the inadequate addressing of the limitation aspect in the adjudication orders and the potential issue of double taxation. The matters were remitted to the adjudication authority for further consideration regarding the extended period of limitation and re-evaluation of service tax liability. The appeals were allowed, with no costs awarded.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants, classifying the services provided as cargo handling services. The tribunal highlighted the inadequate addressing of the limitation aspect in the adjudication orders and the potential issue of double taxation. The matters were remitted to the adjudication authority for further consideration regarding the extended period of limitation and re-evaluation of service tax liability. The appeals were allowed, with no costs awarded.</description>
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