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    <title>2019 (11) TMI 493 - CESTAT MUMBAI</title>
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    <description>The judgment allowed the appeal, setting aside the demand for service tax and penalties imposed on the appellant. The delay in presenting the appeal was condoned due to the appellant&#039;s status and the limited issue involved. The classification of services for transportation was deemed exempt under specific notification provisions, relieving the appellant from the service tax liability. The absence of consignment notes supported the appellant&#039;s argument, ultimately leading to a favorable outcome and consequential relief granted to the appellant.</description>
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      <description>The judgment allowed the appeal, setting aside the demand for service tax and penalties imposed on the appellant. The delay in presenting the appeal was condoned due to the appellant&#039;s status and the limited issue involved. The classification of services for transportation was deemed exempt under specific notification provisions, relieving the appellant from the service tax liability. The absence of consignment notes supported the appellant&#039;s argument, ultimately leading to a favorable outcome and consequential relief granted to the appellant.</description>
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