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    <title>2010 (2) TMI 195 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellant, setting aside the order confirming the demand of Service Tax and penalties. It found merit in the argument that the value of imported designs and drawings should not be included in the service tax calculation, as these items were treated as goods by Customs Authorities. The matter was remanded for fresh adjudication to address all issues comprehensively, including the classification of services provided by the Appellant.</description>
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      <description>The Tribunal ruled in favor of the Appellant, setting aside the order confirming the demand of Service Tax and penalties. It found merit in the argument that the value of imported designs and drawings should not be included in the service tax calculation, as these items were treated as goods by Customs Authorities. The matter was remanded for fresh adjudication to address all issues comprehensively, including the classification of services provided by the Appellant.</description>
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