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    <title>2021 (3) TMI 218 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demands for service tax under Auctioneering Service and Business Support Service, concluding that the activities did not fall within the scope of those services. Regarding the demand under Goods Transport Agency (GTA) Service, the extended period demand was dismissed due to interpretational issues, but the appellants were held liable to pay service tax for the normal period. The appeals were allowed with consequential relief.</description>
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      <description>The Tribunal set aside the demands for service tax under Auctioneering Service and Business Support Service, concluding that the activities did not fall within the scope of those services. Regarding the demand under Goods Transport Agency (GTA) Service, the extended period demand was dismissed due to interpretational issues, but the appellants were held liable to pay service tax for the normal period. The appeals were allowed with consequential relief.</description>
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