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    <description>The Appellate Tribunal (AT) addressed service tax demands on port, cargo handling, and GTA services. The Tribunal set aside the port services tax demand, upheld cargo and GTA service tax payments already made by the appellant, and nullified penalties. The court strongly criticized revenue authorities for passing orders during pending appeal, emphasizing judicial discipline and the principle of order finality. The decision reinforced procedural integrity and prevented harassment through repeated proceedings.</description>
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      <description>The Appellate Tribunal (AT) addressed service tax demands on port, cargo handling, and GTA services. The Tribunal set aside the port services tax demand, upheld cargo and GTA service tax payments already made by the appellant, and nullified penalties. The court strongly criticized revenue authorities for passing orders during pending appeal, emphasizing judicial discipline and the principle of order finality. The decision reinforced procedural integrity and prevented harassment through repeated proceedings.</description>
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