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    <title>2014 (7) TMI 74 - CESTAT KOLKATA</title>
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    <description>The Tribunal disposed of the appeal without the predeposit requirement. The demand notice was confirmed, alleging failure to pay service tax received from overseas service providers. The Applicant argued the tax was paid under a different category, supported by a Chartered Accountants&#039; Certificate. The Tribunal found the tax had been paid under a different category as per the Certificate. The matter was remanded for a fresh decision, considering the Certificate and any additional evidence. The appeal was allowed, remanding it to the Adjudicating Authority, and the Stay Petition was disposed of accordingly.</description>
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    <pubDate>Mon, 17 Feb 2014 00:00:00 +0530</pubDate>
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      <title>2014 (7) TMI 74 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=249037</link>
      <description>The Tribunal disposed of the appeal without the predeposit requirement. The demand notice was confirmed, alleging failure to pay service tax received from overseas service providers. The Applicant argued the tax was paid under a different category, supported by a Chartered Accountants&#039; Certificate. The Tribunal found the tax had been paid under a different category as per the Certificate. The matter was remanded for a fresh decision, considering the Certificate and any additional evidence. The appeal was allowed, remanding it to the Adjudicating Authority, and the Stay Petition was disposed of accordingly.</description>
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      <pubDate>Mon, 17 Feb 2014 00:00:00 +0530</pubDate>
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