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    <title>2017 (10) TMI 1186 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal set aside the order confirming service tax liability against the appellant for loading and transportation of fly ash. The tribunal found that the appellant&#039;s primary engagement was transportation, not cargo handling, as per the agreement with the client. Emphasizing the mechanized loading process and limited involvement in handling activities, the tribunal concluded that the service tax liability based on cargo handling services was not justified. The appeal was allowed, and the impugned order was set aside.</description>
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    <pubDate>Thu, 08 Jun 2017 00:00:00 +0530</pubDate>
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      <title>2017 (10) TMI 1186 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=350031</link>
      <description>The appellate tribunal set aside the order confirming service tax liability against the appellant for loading and transportation of fly ash. The tribunal found that the appellant&#039;s primary engagement was transportation, not cargo handling, as per the agreement with the client. Emphasizing the mechanized loading process and limited involvement in handling activities, the tribunal concluded that the service tax liability based on cargo handling services was not justified. The appeal was allowed, and the impugned order was set aside.</description>
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      <pubDate>Thu, 08 Jun 2017 00:00:00 +0530</pubDate>
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