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    <title>2014 (11) TMI 41 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted the applications of M/s. N. Kumar &amp;amp; Co. and M/s. Tata Steel Ltd., waiving balance dues and penalties on service tax liability for transportation of raw materials within factory premises. The decision was influenced by the debatable nature of the tax applicability, the significant payments made by the applicants, and the need for fairness in the appeal process.</description>
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