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    <title>2017 (11) TMI 656 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the transportation of sugarcane for the manufacture of VP sugar and molasses did not fall under the category of a &quot;Goods Transport Agency&quot; as defined under the Finance Act, 1994. The Tribunal highlighted the appellant&#039;s role as a facilitator for quick transportation rather than a typical goods transport service, ultimately setting aside the order confirming service tax liability. The decision emphasized the specific circumstances of the case and the interpretation of relevant legal provisions, ultimately allowing the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the transportation of sugarcane for the manufacture of VP sugar and molasses did not fall under the category of a &quot;Goods Transport Agency&quot; as defined under the Finance Act, 1994. The Tribunal highlighted the appellant&#039;s role as a facilitator for quick transportation rather than a typical goods transport service, ultimately setting aside the order confirming service tax liability. The decision emphasized the specific circumstances of the case and the interpretation of relevant legal provisions, ultimately allowing the appeal.</description>
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      <pubDate>Wed, 04 Oct 2017 00:00:00 +0530</pubDate>
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