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    <title>2014 (11) TMI 210 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning service tax demands. The appellant&#039;s activities related to technical inspection and certification service were deemed akin to a repair workshop, not meeting the standards for certification. Consequently, the demand of duty imposed by the Commissioner was set aside. Additionally, the Tribunal rejected the demand under storage and warehousing service, as the renting of space for vehicle parking did not fulfill the essential elements of warehousing and storage service. The appellant&#039;s appeal was allowed, granting consequential relief in both instances.</description>
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      <title>2014 (11) TMI 210 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=252893</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning service tax demands. The appellant&#039;s activities related to technical inspection and certification service were deemed akin to a repair workshop, not meeting the standards for certification. Consequently, the demand of duty imposed by the Commissioner was set aside. Additionally, the Tribunal rejected the demand under storage and warehousing service, as the renting of space for vehicle parking did not fulfill the essential elements of warehousing and storage service. The appellant&#039;s appeal was allowed, granting consequential relief in both instances.</description>
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      <pubDate>Thu, 25 Sep 2014 00:00:00 +0530</pubDate>
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