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    <title>2017 (3) TMI 785 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Original Authority&#039;s decision in a case involving non-payment of service tax under Custom House Agent (CHA) service and Business Auxiliary Service (BAS). It ruled that reimbursable expenses should not be included in the taxable value for CHA service and that profit from trading cargo space is not a taxable activity under BAS. The Tribunal dismissed the Revenue&#039;s appeal, finding no merit and upholding the Original Authority&#039;s findings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340282</link>
      <description>The Tribunal upheld the Original Authority&#039;s decision in a case involving non-payment of service tax under Custom House Agent (CHA) service and Business Auxiliary Service (BAS). It ruled that reimbursable expenses should not be included in the taxable value for CHA service and that profit from trading cargo space is not a taxable activity under BAS. The Tribunal dismissed the Revenue&#039;s appeal, finding no merit and upholding the Original Authority&#039;s findings.</description>
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      <pubDate>Tue, 07 Mar 2017 00:00:00 +0530</pubDate>
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