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    <title>2019 (3) TMI 1646 - CEGAT HYDERABAD</title>
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    <description>The Appellate Tribunal CEGAT Hyderabad concluded that the services in question should be classified under &#039;goods transport agency services,&#039; following precedent from a prior case involving DRS Logistics Pvt Ltd. Consequently, appeals challenging this classification as &#039;cargo handling services&#039; were dismissed. However, the Tribunal upheld penalties under Section 78 for taxes collected but not initially deposited, mandating the appellant to pay the penalty. The Tribunal&#039;s decision was pronounced in open court, resolving the appeals accordingly.</description>
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      <description>The Appellate Tribunal CEGAT Hyderabad concluded that the services in question should be classified under &#039;goods transport agency services,&#039; following precedent from a prior case involving DRS Logistics Pvt Ltd. Consequently, appeals challenging this classification as &#039;cargo handling services&#039; were dismissed. However, the Tribunal upheld penalties under Section 78 for taxes collected but not initially deposited, mandating the appellant to pay the penalty. The Tribunal&#039;s decision was pronounced in open court, resolving the appeals accordingly.</description>
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