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    <title>2017 (2) TMI 103 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that transportation charges within a mine should be classified under GTA services, not mining services as claimed by the Revenue. The decision was based on precedents where similar transportation agreements with SECFL were classified under GTA services. The Tribunal emphasized the importance of consistent interpretation of tax classifications and set aside the Revenue&#039;s orders, allowing the appeals in favor of the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that transportation charges within a mine should be classified under GTA services, not mining services as claimed by the Revenue. The decision was based on precedents where similar transportation agreements with SECFL were classified under GTA services. The Tribunal emphasized the importance of consistent interpretation of tax classifications and set aside the Revenue&#039;s orders, allowing the appeals in favor of the appellants.</description>
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