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    <title>2019 (3) TMI 1502 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case involving the discharge of service tax on various charges, including Ocean Freight Charges. The Tribunal found that charges from Sl. Nos. 15 to 21 were Reimbursable Expenses exempt from service tax, based on a Supreme Court decision. It also upheld the appellants&#039; argument regarding the taxability of Ocean Freight Charges, citing previous Tribunal decisions. The Tribunal invalidated the Commissioner&#039;s decision to confirm the demand under Business Auxiliary Service beyond the show-cause notice&#039;s scope, leading to setting aside the demand on Ocean Freight Charges and other charges, ultimately allowing the appeal with consequential reliefs.</description>
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    <pubDate>Mon, 17 Dec 2018 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 1502 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=377481</link>
      <description>The Tribunal ruled in favor of the appellants in a case involving the discharge of service tax on various charges, including Ocean Freight Charges. The Tribunal found that charges from Sl. Nos. 15 to 21 were Reimbursable Expenses exempt from service tax, based on a Supreme Court decision. It also upheld the appellants&#039; argument regarding the taxability of Ocean Freight Charges, citing previous Tribunal decisions. The Tribunal invalidated the Commissioner&#039;s decision to confirm the demand under Business Auxiliary Service beyond the show-cause notice&#039;s scope, leading to setting aside the demand on Ocean Freight Charges and other charges, ultimately allowing the appeal with consequential reliefs.</description>
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      <pubDate>Mon, 17 Dec 2018 00:00:00 +0530</pubDate>
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