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    <title>2020 (4) TMI 836 - CESTAT, BANGALORE</title>
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    <description>The Tribunal dismissed the appellant Revenue&#039;s appeal regarding the liability of transportation charges for Custom House Agent services to service tax. The demand for stevedoring services and transportation charges under CHA services was deemed unsustainable. Consequently, penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were not justified. The Tribunal&#039;s decision was upheld by the High Court, leading to the dismissal of the appeal on 02/03/2020.</description>
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      <description>The Tribunal dismissed the appellant Revenue&#039;s appeal regarding the liability of transportation charges for Custom House Agent services to service tax. The demand for stevedoring services and transportation charges under CHA services was deemed unsustainable. Consequently, penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were not justified. The Tribunal&#039;s decision was upheld by the High Court, leading to the dismissal of the appeal on 02/03/2020.</description>
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