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    <title>2017 (9) TMI 1384 - CESTAT CHENNAI</title>
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    <description>The Tribunal determined that the services provided by the assessee did not constitute Cargo Handling Services, exempting them from service tax liability under this category. The service tax demand on the assessee was rejected, and their appeal was granted with consequential relief. The department&#039;s appeal was dismissed.</description>
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      <description>The Tribunal determined that the services provided by the assessee did not constitute Cargo Handling Services, exempting them from service tax liability under this category. The service tax demand on the assessee was rejected, and their appeal was granted with consequential relief. The department&#039;s appeal was dismissed.</description>
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