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    <title>2017 (12) TMI 13 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the previous final order excluding the respondent&#039;s liability to pay Service Tax for chartering foreign vessels, as it did not fall under the category of &quot;Supply of Tangible Goods Service.&quot; The Revenue&#039;s appeal was dismissed based on the binding nature of the earlier decision, emphasizing consistency in rulings and rejecting the Department&#039;s argument for tax demand and penalties. The Tribunal&#039;s decision reaffirmed the principles established in the previous case, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351744</link>
      <description>The Tribunal upheld the previous final order excluding the respondent&#039;s liability to pay Service Tax for chartering foreign vessels, as it did not fall under the category of &quot;Supply of Tangible Goods Service.&quot; The Revenue&#039;s appeal was dismissed based on the binding nature of the earlier decision, emphasizing consistency in rulings and rejecting the Department&#039;s argument for tax demand and penalties. The Tribunal&#039;s decision reaffirmed the principles established in the previous case, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 06 Jul 2017 00:00:00 +0530</pubDate>
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