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    <title>2014 (7) TMI 323 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the order demanding over &amp;amp;8377;6.26 crores in service tax liability for cargo handling services from the appellant, emphasizing the need for a fresh adjudication due to procedural irregularities. The Tribunal highlighted the appellant&#039;s argument regarding separate contracts for handling, transportation, and packing activities, stressing the importance of considering amendments in definitions and CBEC Circulars for a comprehensive evaluation. The case was remanded to ensure the appellant&#039;s right to a fair hearing and cooperation in the proceedings, upholding principles of natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249286</link>
      <description>The Tribunal set aside the order demanding over &amp;amp;8377;6.26 crores in service tax liability for cargo handling services from the appellant, emphasizing the need for a fresh adjudication due to procedural irregularities. The Tribunal highlighted the appellant&#039;s argument regarding separate contracts for handling, transportation, and packing activities, stressing the importance of considering amendments in definitions and CBEC Circulars for a comprehensive evaluation. The case was remanded to ensure the appellant&#039;s right to a fair hearing and cooperation in the proceedings, upholding principles of natural justice.</description>
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      <pubDate>Mon, 17 Mar 2014 00:00:00 +0530</pubDate>
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