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    <title>2019 (4) TMI 131 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax under the Business Auxiliary Service category for the port handling and terminal handling charges collected on behalf of their principal. The judgment clarified the distinction between expenses collected as agents and remuneration for services rendered, ultimately setting aside the demand for service tax.</description>
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      <description>The tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax under the Business Auxiliary Service category for the port handling and terminal handling charges collected on behalf of their principal. The judgment clarified the distinction between expenses collected as agents and remuneration for services rendered, ultimately setting aside the demand for service tax.</description>
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