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    <description>The Tribunal set aside the impugned order and remitted the case to the Commissioner of Service Tax, Kolkata, for recalculation of the demand within the normal period of limitation. The Commissioner was also directed to consider the evidence regarding services rendered to TNEB and MSEB and determine the penalty and interest accordingly, while observing the principles of natural justice.</description>
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      <description>The Tribunal set aside the impugned order and remitted the case to the Commissioner of Service Tax, Kolkata, for recalculation of the demand within the normal period of limitation. The Commissioner was also directed to consider the evidence regarding services rendered to TNEB and MSEB and determine the penalty and interest accordingly, while observing the principles of natural justice.</description>
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