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    <title>2016 (4) TMI 498 - CESTAT MUMBAI</title>
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    <description>The tribunal set aside the tax demand on Transport Coordination Services, classifying them as &quot;Business Support Services&quot; post-May 2006. However, tax liability under &quot;Business Auxiliary Services&quot; was upheld for organizing sales. For Goods Transport Agency Services, the tax demand was upheld but remanded for correct quantification due to discrepancies. Interest liability on the appellant was affirmed, and penalties under sections 77 and 78 were set aside, with penalty under section 76 upheld. The tribunal addressed all issues comprehensively, clarifying tax liabilities, quantification concerns, interest liability, and penalties under the Finance Act, 1994.</description>
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    <pubDate>Tue, 01 Mar 2016 00:00:00 +0530</pubDate>
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      <title>2016 (4) TMI 498 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=326384</link>
      <description>The tribunal set aside the tax demand on Transport Coordination Services, classifying them as &quot;Business Support Services&quot; post-May 2006. However, tax liability under &quot;Business Auxiliary Services&quot; was upheld for organizing sales. For Goods Transport Agency Services, the tax demand was upheld but remanded for correct quantification due to discrepancies. Interest liability on the appellant was affirmed, and penalties under sections 77 and 78 were set aside, with penalty under section 76 upheld. The tribunal addressed all issues comprehensively, clarifying tax liabilities, quantification concerns, interest liability, and penalties under the Finance Act, 1994.</description>
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      <pubDate>Tue, 01 Mar 2016 00:00:00 +0530</pubDate>
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