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    <title>2023 (5) TMI 192 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the mark-up charges on freight income were not subject to service tax. The order under challenge was set aside, and the appeal was allowed, with no penalty imposed on the appellant due to their compliance with other tax obligations.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the mark-up charges on freight income were not subject to service tax. The order under challenge was set aside, and the appeal was allowed, with no penalty imposed on the appellant due to their compliance with other tax obligations.</description>
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