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    <title>2018 (4) TMI 1103 - CESTAT  ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal of the appellant, a clearing and forwarding agent, in a case concerning Service Tax liability for GTA service. The Tribunal held that the appellant, acting as a consignment agent, was not liable for Service Tax under the relevant provisions of the Finance Act, 1994 read with Service Tax Rules, 1994. The impugned order confirming demands and penalties was set aside, providing the appellant with consequential benefits. The Tribunal&#039;s decision overturned the dismissal by the ld. Commissioner (Appeals) and affirmed that the appellant was not responsible for the Service Tax in question.</description>
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    <pubDate>Wed, 20 Dec 2017 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 1103 - CESTAT  ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=358992</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal of the appellant, a clearing and forwarding agent, in a case concerning Service Tax liability for GTA service. The Tribunal held that the appellant, acting as a consignment agent, was not liable for Service Tax under the relevant provisions of the Finance Act, 1994 read with Service Tax Rules, 1994. The impugned order confirming demands and penalties was set aside, providing the appellant with consequential benefits. The Tribunal&#039;s decision overturned the dismissal by the ld. Commissioner (Appeals) and affirmed that the appellant was not responsible for the Service Tax in question.</description>
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      <pubDate>Wed, 20 Dec 2017 00:00:00 +0530</pubDate>
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