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    <title>2025 (12) TMI 819 - CESTAT CHENNAI</title>
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    <description>The Tribunal examined whether the appellant&#039;s freight forwarding and logistics activities, including clearing export cargo and document handling, were classifiable under Business Support Service or Business Auxiliary Service, and whether service tax was payable on an abated value. Relying on its earlier decision in the appellant&#039;s own case for a prior period, where identical demands were set aside on similar facts and legal grounds, the CESTAT held that the present demands were unsustainable. The impugned order was accordingly set aside, and the appeal was allowed in full.</description>
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      <link>https://www.taxtmi.com/caselaws?id=783279</link>
      <description>The Tribunal examined whether the appellant&#039;s freight forwarding and logistics activities, including clearing export cargo and document handling, were classifiable under Business Support Service or Business Auxiliary Service, and whether service tax was payable on an abated value. Relying on its earlier decision in the appellant&#039;s own case for a prior period, where identical demands were set aside on similar facts and legal grounds, the CESTAT held that the present demands were unsustainable. The impugned order was accordingly set aside, and the appeal was allowed in full.</description>
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