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    <title>2016 (9) TMI 585 - CESTAT MUMBAI</title>
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    <description>The Tribunal disposed of the appeals by setting aside penalties and upholding tax liabilities within the limitation period. The appellant was not liable for service tax on net income earned as a freight forwarder but was liable for airline incentive income categorized under promotion and marketing services. Additionally, tax liability on income earned as charge collection fees was upheld as the appellant failed to justify them as reimbursements. Penalties were set aside due to interpretational issues, with demands confirmed within the limitation period being upheld based on a detailed analysis of services provided and legal precedents.</description>
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    <pubDate>Wed, 27 Jul 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=332324</link>
      <description>The Tribunal disposed of the appeals by setting aside penalties and upholding tax liabilities within the limitation period. The appellant was not liable for service tax on net income earned as a freight forwarder but was liable for airline incentive income categorized under promotion and marketing services. Additionally, tax liability on income earned as charge collection fees was upheld as the appellant failed to justify them as reimbursements. Penalties were set aside due to interpretational issues, with demands confirmed within the limitation period being upheld based on a detailed analysis of services provided and legal precedents.</description>
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      <pubDate>Wed, 27 Jul 2016 00:00:00 +0530</pubDate>
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