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    <title>2021 (7) TMI 1088 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, a private limited company engaged in freight forwarding and CHA services. The Tribunal held that the appellant&#039;s services were distinct from CHA services and that freight forwarding activities were not taxable under the Negative List Regime. It was determined that the inclusion of freight charges in the value of CHA services was incorrect, and the extended period for demand could not be invoked. The Tribunal set aside the impugned order, allowing the appeal with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=410246</link>
      <description>The Tribunal ruled in favor of the appellant, a private limited company engaged in freight forwarding and CHA services. The Tribunal held that the appellant&#039;s services were distinct from CHA services and that freight forwarding activities were not taxable under the Negative List Regime. It was determined that the inclusion of freight charges in the value of CHA services was incorrect, and the extended period for demand could not be invoked. The Tribunal set aside the impugned order, allowing the appeal with consequential relief.</description>
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      <pubDate>Mon, 26 Jul 2021 00:00:00 +0530</pubDate>
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