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    <title>2018 (3) TMI 113 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax on the rebate/incentive received from exporters/clients for booking cargo space. The decision was based on established principles from previous judgments and the specific circumstances of the case, ultimately setting aside the demands for service tax liability and granting relief to the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax on the rebate/incentive received from exporters/clients for booking cargo space. The decision was based on established principles from previous judgments and the specific circumstances of the case, ultimately setting aside the demands for service tax liability and granting relief to the appellants.</description>
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