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    <title>2016 (11) TMI 1350 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted the appellant, a Government of India PSU, rebates under Notification No. 41/2012-ST for service tax paid on Goods Transportation Agency (GTA) services used for exporting goods. The Tribunal emphasized the need to interpret notifications to achieve their purpose and granted the rebate, setting aside the authorities&#039; decision. The judgment aimed to ensure fair treatment for taxpayers and align legal interpretations with the intended purpose of statutory notifications.</description>
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      <description>The Tribunal granted the appellant, a Government of India PSU, rebates under Notification No. 41/2012-ST for service tax paid on Goods Transportation Agency (GTA) services used for exporting goods. The Tribunal emphasized the need to interpret notifications to achieve their purpose and granted the rebate, setting aside the authorities&#039; decision. The judgment aimed to ensure fair treatment for taxpayers and align legal interpretations with the intended purpose of statutory notifications.</description>
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      <pubDate>Fri, 30 Sep 2016 00:00:00 +0530</pubDate>
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