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    <title>2023 (8) TMI 539 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in Service Tax Appeal Nos. 52935 of 2016 and 53001 of 2018, setting aside the demands for service tax on various grounds including profit/markup of ocean freight, commission income, legal expenses, and differences in figures. The demand was dismissed as the appellant&#039;s activities were deemed non-taxable or not falling under the service tax purview. The department&#039;s appeal in Service Tax Appeal No. 53022 of 2018 was dismissed.</description>
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      <description>The Tribunal ruled in favor of the appellant in Service Tax Appeal Nos. 52935 of 2016 and 53001 of 2018, setting aside the demands for service tax on various grounds including profit/markup of ocean freight, commission income, legal expenses, and differences in figures. The demand was dismissed as the appellant&#039;s activities were deemed non-taxable or not falling under the service tax purview. The department&#039;s appeal in Service Tax Appeal No. 53022 of 2018 was dismissed.</description>
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