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    <title>2024 (7) TMI 997 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the Order-in-Appeal that nullified the service tax demand on ocean freight. This decision adhered to the precedent established by the Gujarat HC in the Sal Steel Limited case. The Tribunal underscored the primacy of judicial discipline and precedent over administrative instructions, despite the Revenue&#039;s intention to appeal to the SC. Without any stay or admission from the SC, the Tribunal maintained the Gujarat HC&#039;s ruling, emphasizing the importance of established legal principles in tax matters.</description>
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      <title>2024 (7) TMI 997 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=755777</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the Order-in-Appeal that nullified the service tax demand on ocean freight. This decision adhered to the precedent established by the Gujarat HC in the Sal Steel Limited case. The Tribunal underscored the primacy of judicial discipline and precedent over administrative instructions, despite the Revenue&#039;s intention to appeal to the SC. Without any stay or admission from the SC, the Tribunal maintained the Gujarat HC&#039;s ruling, emphasizing the importance of established legal principles in tax matters.</description>
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      <pubDate>Mon, 15 Jul 2024 00:00:00 +0530</pubDate>
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