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    <title>2010 (4) TMI 645 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants regarding jurisdiction, finding that the Commissioner in Kolkata lacked jurisdiction due to the location of the appellants&#039; Head Office. However, the Tribunal upheld the service tax demand prior to 1-6-2007, based on contract details indicating the services provided were taxable. To address financial hardship, the Tribunal reduced the pre-deposit amount to Rs. 2 crores and granted a waiver on the remaining sum during the appeal process. Compliance reporting was set for 26th July, 2010.</description>
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      <link>https://www.taxtmi.com/caselaws?id=201854</link>
      <description>The Tribunal ruled in favor of the appellants regarding jurisdiction, finding that the Commissioner in Kolkata lacked jurisdiction due to the location of the appellants&#039; Head Office. However, the Tribunal upheld the service tax demand prior to 1-6-2007, based on contract details indicating the services provided were taxable. To address financial hardship, the Tribunal reduced the pre-deposit amount to Rs. 2 crores and granted a waiver on the remaining sum during the appeal process. Compliance reporting was set for 26th July, 2010.</description>
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