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    <title>2024 (6) TMI 86 - CESTAT NEW DELHI</title>
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    <description>The CESTAT New Delhi set aside the order imposing service tax liability on the appellant for coal transportation charges, ruling that such services fall under Goods Transport Agency (GTA) services rather than mining services. The Tribunal determined that the demand was incorrect, as previous decisions classified similar services under GTA, thus allowing the appeal.</description>
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      <description>The CESTAT New Delhi set aside the order imposing service tax liability on the appellant for coal transportation charges, ruling that such services fall under Goods Transport Agency (GTA) services rather than mining services. The Tribunal determined that the demand was incorrect, as previous decisions classified similar services under GTA, thus allowing the appeal.</description>
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