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    <title>2016 (9) TMI 190 - CESTAT HYDERABAD</title>
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    <description>Amounts treated as part of the taxable value for clearing and forwarding or business support services were disputed on the basis that the underlying transportation services may already have suffered service tax in the hands of the recipient under the goods transport agency category. The appellant produced additional statutory documents to support that claim, and the Tribunal noted that both sides agreed those materials should be examined. The matter was remanded to the original authority for de novo adjudication after considering the additional documents.</description>
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      <title>2016 (9) TMI 190 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=331929</link>
      <description>Amounts treated as part of the taxable value for clearing and forwarding or business support services were disputed on the basis that the underlying transportation services may already have suffered service tax in the hands of the recipient under the goods transport agency category. The appellant produced additional statutory documents to support that claim, and the Tribunal noted that both sides agreed those materials should be examined. The matter was remanded to the original authority for de novo adjudication after considering the additional documents.</description>
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