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    <title>2019 (1) TMI 1167 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the adjudicating authority, dismissing Revenue&#039;s appeal to classify services under &quot;Renting of Immovable Property&quot; instead of &quot;Port Services.&quot; Revenue&#039;s attempt to change the classification without prior notification to the respondent was deemed impermissible, leading to the appeal&#039;s dismissal. The original order dropping the show cause proceedings was maintained.</description>
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      <description>The Tribunal upheld the decision of the adjudicating authority, dismissing Revenue&#039;s appeal to classify services under &quot;Renting of Immovable Property&quot; instead of &quot;Port Services.&quot; Revenue&#039;s attempt to change the classification without prior notification to the respondent was deemed impermissible, leading to the appeal&#039;s dismissal. The original order dropping the show cause proceedings was maintained.</description>
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