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    <title>2014 (6) TMI 311 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling that the &quot;Onshore Terminal&quot; at Pedda Gadimoga does not qualify as a &quot;Transport Terminal&quot; for service tax exclusion under the Finance Act. The Tribunal upheld the imposition of penalties and the extended period due to the appellant&#039;s willful non-compliance with service tax laws. The Revenue&#039;s cross-objection was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=248407</link>
      <description>The Tribunal dismissed the appeal, ruling that the &quot;Onshore Terminal&quot; at Pedda Gadimoga does not qualify as a &quot;Transport Terminal&quot; for service tax exclusion under the Finance Act. The Tribunal upheld the imposition of penalties and the extended period due to the appellant&#039;s willful non-compliance with service tax laws. The Revenue&#039;s cross-objection was disposed of accordingly.</description>
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      <pubDate>Fri, 04 Apr 2014 00:00:00 +0530</pubDate>
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