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    <title>2018 (9) TMI 1730 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the appellants&#039; contention that visa services provided by them do not fall under taxable services, setting aside the demand related to visa services. The issue regarding the cargo general sales agreement was remanded back to the original authority for further evaluation. The Tribunal found the subsequent increase in penalty by the Commissioner to be invalid, stating that it amounted to a review of the original order without proper authority.</description>
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      <description>The Tribunal upheld the appellants&#039; contention that visa services provided by them do not fall under taxable services, setting aside the demand related to visa services. The issue regarding the cargo general sales agreement was remanded back to the original authority for further evaluation. The Tribunal found the subsequent increase in penalty by the Commissioner to be invalid, stating that it amounted to a review of the original order without proper authority.</description>
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