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    <title>2020 (3) TMI 18 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal filed by the Appellant, setting aside the Commissioner (Appeals)&#039;s order confirming the Service Tax demand on goods transport services and repair and maintenance services. The Tribunal found the demands unsustainable in law and facts, highlighting discrepancies in the lower authorities&#039; treatment of services. Consequential relief was granted to the Appellant, and no penalty was imposed due to the unsustainable demands.</description>
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      <description>The Tribunal allowed the appeal filed by the Appellant, setting aside the Commissioner (Appeals)&#039;s order confirming the Service Tax demand on goods transport services and repair and maintenance services. The Tribunal found the demands unsustainable in law and facts, highlighting discrepancies in the lower authorities&#039; treatment of services. Consequential relief was granted to the Appellant, and no penalty was imposed due to the unsustainable demands.</description>
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