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    <title>2013 (7) TMI 267 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the liability of service tax on security services provided by an ex-serviceman. The Tribunal dismissed the Revenue&#039;s appeal, affirming the findings on service tax liability and penalty imposition. The Commissioner (Appeals) had upheld the service tax liability but set aside the penalty imposed under Section 78 of the Finance Act, 1994, considering the circumstances of the case and the evidence presented.</description>
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    <pubDate>Fri, 12 Apr 2013 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the liability of service tax on security services provided by an ex-serviceman. The Tribunal dismissed the Revenue&#039;s appeal, affirming the findings on service tax liability and penalty imposition. The Commissioner (Appeals) had upheld the service tax liability but set aside the penalty imposed under Section 78 of the Finance Act, 1994, considering the circumstances of the case and the evidence presented.</description>
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      <pubDate>Fri, 12 Apr 2013 00:00:00 +0530</pubDate>
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