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    <title>2007 (8) TMI 80 - CESTAT, BANGALORE</title>
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    <description>Service tax on users fee collected from outgoing international passengers was found unsustainable because the same Bench had already set aside an identical levy in the assessee&#039;s own case. The disputed demand was confined to that users fee, while tax on other identified services was not in issue. Applying the earlier ratio to the same controversy, the levy could not be maintained and was set aside in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=2431</link>
      <description>Service tax on users fee collected from outgoing international passengers was found unsustainable because the same Bench had already set aside an identical levy in the assessee&#039;s own case. The disputed demand was confined to that users fee, while tax on other identified services was not in issue. Applying the earlier ratio to the same controversy, the levy could not be maintained and was set aside in favour of the assessee.</description>
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      <pubDate>Fri, 17 Aug 2007 00:00:00 +0530</pubDate>
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