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    <title>2018 (2) TMI 397 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant-assessee, holding that Service Tax was not applicable on handling charges for molasses within the factory premises as they formed part of the valuation of excisable goods liable to duty. The Tribunal allowed the appeal, directing the Adjudicating Authority to grant tax adjustments as per the Commissioner (Appeals)&#039;s directions, if not already done, and ensuring the appellant received consequential benefits as per the law.</description>
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      <description>The Tribunal ruled in favor of the appellant-assessee, holding that Service Tax was not applicable on handling charges for molasses within the factory premises as they formed part of the valuation of excisable goods liable to duty. The Tribunal allowed the appeal, directing the Adjudicating Authority to grant tax adjustments as per the Commissioner (Appeals)&#039;s directions, if not already done, and ensuring the appellant received consequential benefits as per the law.</description>
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