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    <title>2018 (7) TMI 26 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that orders exceeding the scope of the Show Cause Notice are legally flawed. The demand for services provided to SEZ but confirmed under Rent-a-Cab services was set aside. Additionally, the Tribunal ruled that cancellation charges should not be subject to service tax, setting aside the demand for service tax under Tour Operator Service related to cancellation charges. The appeal was allowed partly on technical grounds and partly on merits, with any consequential benefits to be provided as per law.</description>
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      <description>The Tribunal held that orders exceeding the scope of the Show Cause Notice are legally flawed. The demand for services provided to SEZ but confirmed under Rent-a-Cab services was set aside. Additionally, the Tribunal ruled that cancellation charges should not be subject to service tax, setting aside the demand for service tax under Tour Operator Service related to cancellation charges. The appeal was allowed partly on technical grounds and partly on merits, with any consequential benefits to be provided as per law.</description>
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