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    <title>2018 (4) TMI 541 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the Appellant company, setting aside the demand for service tax on freight charges paid to third-party transporters. The Tribunal found the demand confirmation beyond the scope of the show cause notice, emphasizing the necessity of third parties issuing consignment notes for service tax liability. Citing legal precedents, the Tribunal highlighted the importance of aligning demand confirmations with notice grounds and upheld revenue neutrality, ultimately invalidating the demand and negating penalty imposition.</description>
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      <description>The Tribunal ruled in favor of the Appellant company, setting aside the demand for service tax on freight charges paid to third-party transporters. The Tribunal found the demand confirmation beyond the scope of the show cause notice, emphasizing the necessity of third parties issuing consignment notes for service tax liability. Citing legal precedents, the Tribunal highlighted the importance of aligning demand confirmations with notice grounds and upheld revenue neutrality, ultimately invalidating the demand and negating penalty imposition.</description>
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