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    <title>2014 (9) TMI 34 - CESTAT MUMBAI</title>
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    <description>The judgment granted the Applicant&#039;s request for a waiver of pre-deposit of service tax on excess baggage charges, following a precedent where a similar waiver was allowed. The decision acknowledged the recurring nature of the issue for foreign airlines and directed the appeal to be listed for regular hearing. This comprehensive approach ensures consistent application of legal principles in addressing service tax liability in the transportation of goods by air service.</description>
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