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    <title>2024 (12) TMI 671 - CESTAT BANGLORE</title>
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    <description>CESTAT Bangalore held that service tax demand on reimbursements was not sustainable, following SC precedent in Union of India v. Intercontinental Consultants. The tribunal found the appellant had a valid case regarding limitation period for the demand. The classification dispute between Clearing and Forwarding Agent services versus Cargo Handling Service was resolved in favor of the appellant. Service tax demand, interest, and penalties under Finance Act 1994 were deemed unsustainable. The impugned order was set aside and appeal allowed.</description>
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      <title>2024 (12) TMI 671 - CESTAT BANGLORE</title>
      <link>https://www.taxtmi.com/caselaws?id=763091</link>
      <description>CESTAT Bangalore held that service tax demand on reimbursements was not sustainable, following SC precedent in Union of India v. Intercontinental Consultants. The tribunal found the appellant had a valid case regarding limitation period for the demand. The classification dispute between Clearing and Forwarding Agent services versus Cargo Handling Service was resolved in favor of the appellant. Service tax demand, interest, and penalties under Finance Act 1994 were deemed unsustainable. The impugned order was set aside and appeal allowed.</description>
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      <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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