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    <title>2017 (5) TMI 1028 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Commissioner erred in interpreting Notification 34/2004-ST for service tax exemption on consignments transported by road. They clarified that the notification&#039;s clauses differentiated between consignments with gross charges not exceeding Rs. 1,500 and individual consignments with freight under Rs. 750. The Tribunal found the Commissioner&#039;s interpretation incorrect and allowed the Revenue&#039;s appeal, setting aside the Commissioner&#039;s decision.</description>
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      <title>2017 (5) TMI 1028 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=343290</link>
      <description>The Tribunal held that the Commissioner erred in interpreting Notification 34/2004-ST for service tax exemption on consignments transported by road. They clarified that the notification&#039;s clauses differentiated between consignments with gross charges not exceeding Rs. 1,500 and individual consignments with freight under Rs. 750. The Tribunal found the Commissioner&#039;s interpretation incorrect and allowed the Revenue&#039;s appeal, setting aside the Commissioner&#039;s decision.</description>
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      <pubDate>Wed, 05 Apr 2017 00:00:00 +0530</pubDate>
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