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    <title>2018 (9) TMI 27 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD determined that a transaction involving the transfer of the right and privilege of export of sugar quota, in exchange for consideration, should be classified as a sale of goods rather than a service. Relying on previous decisions and legal precedents, the Tribunal concluded that no service element was involved, absolving the appellant from liability to pay Service Tax. The Tribunal also granted early hearing of the appeals due to the similarity with a previous case, leading to the setting aside of impugned orders and granting consequential relief to the appellant.</description>
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