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    <title>2024 (8) TMI 321 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, determining they were not liable for service tax on transportation costs recovered from cane growers. It was established that the transportation charges were borne by the farmers, not the appellant. The Tribunal referenced the Reverse Charges Mechanism and prior rulings, setting aside the impugned order and allowing the appeal, granting relief to the appellant. The contention regarding the time-barred show-cause notice and unwarranted penalty was also upheld, further supporting the appellant&#039;s position.</description>
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    <pubDate>Fri, 02 Aug 2024 00:00:00 +0530</pubDate>
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      <title>2024 (8) TMI 321 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=756617</link>
      <description>The Tribunal ruled in favor of the appellant, determining they were not liable for service tax on transportation costs recovered from cane growers. It was established that the transportation charges were borne by the farmers, not the appellant. The Tribunal referenced the Reverse Charges Mechanism and prior rulings, setting aside the impugned order and allowing the appeal, granting relief to the appellant. The contention regarding the time-barred show-cause notice and unwarranted penalty was also upheld, further supporting the appellant&#039;s position.</description>
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      <pubDate>Fri, 02 Aug 2024 00:00:00 +0530</pubDate>
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