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    <title>2017 (3) TMI 15 - CESTAT  ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, M/s. Wave Industries Pvt. Ltd., stating that the extended period of limitation was not applicable, and no Service Tax was payable on the transport charges incurred by the appellant for transporting sugarcane. The impugned order was set aside, and the appellant was granted consequential benefits.</description>
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