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    <title>2016 (4) TMI 1144 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the activity of chilling milk for preservation during transportation does not constitute taxable Business Auxiliary Services. The decision was based on a precedent establishing that chilling milk for long-distance transportation does not fall under the definition of such services. Consequently, the Tribunal set aside the demands, interest, and penalties imposed by the Revenue, granting relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the activity of chilling milk for preservation during transportation does not constitute taxable Business Auxiliary Services. The decision was based on a precedent establishing that chilling milk for long-distance transportation does not fall under the definition of such services. Consequently, the Tribunal set aside the demands, interest, and penalties imposed by the Revenue, granting relief to the appellant.</description>
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