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    <title>2014 (2) TMI 49 - CESTAT KOLKATA</title>
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    <description>The Tribunal found the State Public Sector Undertaking liable for service tax on storage and warehousing services but not for GTA services. The consignees were deemed responsible for freight charges, absolving the applicant of liability. The Tribunal directed a deposit of Rs.30.00 lakhs within eight weeks, with the remaining dues waived and recovery stayed pending appeal, subject to compliance. Failure to deposit would result in appeal dismissal.</description>
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      <description>The Tribunal found the State Public Sector Undertaking liable for service tax on storage and warehousing services but not for GTA services. The consignees were deemed responsible for freight charges, absolving the applicant of liability. The Tribunal directed a deposit of Rs.30.00 lakhs within eight weeks, with the remaining dues waived and recovery stayed pending appeal, subject to compliance. Failure to deposit would result in appeal dismissal.</description>
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