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    <title>2008 (9) TMI 285 - CESTAT, BANGALORE</title>
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    <description>The tribunal ruled in favor of the appellants, &#039;Customs House Agents,&#039; in a case concerning the classification of services under &#039;Port Services&#039; for the levy of service tax. The tribunal granted a waiver of pre-deposit and rejected the demand, citing a previous case precedent where a similar waiver was granted. The decision emphasized consistency in decision-making, reliance on legal precedents, and the consideration of time-barred demands in tax matters.</description>
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    <pubDate>Mon, 22 Sep 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=33796</link>
      <description>The tribunal ruled in favor of the appellants, &#039;Customs House Agents,&#039; in a case concerning the classification of services under &#039;Port Services&#039; for the levy of service tax. The tribunal granted a waiver of pre-deposit and rejected the demand, citing a previous case precedent where a similar waiver was granted. The decision emphasized consistency in decision-making, reliance on legal precedents, and the consideration of time-barred demands in tax matters.</description>
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      <pubDate>Mon, 22 Sep 2008 00:00:00 +0530</pubDate>
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