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    <title>2017 (9) TMI 227 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals of the appellants, setting aside the demands of service tax imposed on them. The Tribunal held that the activities performed by the appellants did not constitute taxable cargo handling services as defined under Section 65(23) of the Finance Act, based on the interpretation of relevant legal provisions and recent judicial precedents. Therefore, the appellants were relieved of the confirmed tax liabilities, as the Tribunal found their services did not fall within the scope of taxable cargo handling services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347470</link>
      <description>The Tribunal allowed the appeals of the appellants, setting aside the demands of service tax imposed on them. The Tribunal held that the activities performed by the appellants did not constitute taxable cargo handling services as defined under Section 65(23) of the Finance Act, based on the interpretation of relevant legal provisions and recent judicial precedents. Therefore, the appellants were relieved of the confirmed tax liabilities, as the Tribunal found their services did not fall within the scope of taxable cargo handling services.</description>
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