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    <title>2018 (3) TMI 112 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that loading, unloading, and halting charges, being part of Goods Transport Agency (GTA) service, should not be included in the C&amp;amp;F Agency service for service tax calculation. The demand was deemed unsustainable as these charges had already been subject to service tax under GTA services. The impugned order was set aside, and the appeal was allowed.</description>
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      <title>2018 (3) TMI 112 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=356409</link>
      <description>The Tribunal held that loading, unloading, and halting charges, being part of Goods Transport Agency (GTA) service, should not be included in the C&amp;amp;F Agency service for service tax calculation. The demand was deemed unsustainable as these charges had already been subject to service tax under GTA services. The impugned order was set aside, and the appeal was allowed.</description>
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