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    <title>2018 (8) TMI 1585 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s decision in a case involving alleged non-payment of service tax under &quot;Courier Agency Service&quot; from 01.11.1996. The Tribunal remanded the appeal to the adjudicating authority for reconsideration due to discrepancies in the treatment of income earned as a co-loader and services for courier packages sent outside India. The matter was sent back for further evaluation of the issues, emphasizing the need for clarity on the taxability of these specific services.</description>
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