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    <title>2015 (11) TMI 472 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA ruled in the case involving an application for waiver of predeposit of service tax, cenvat credit, and penalty under the Finance Act, 1994. The Tribunal held that the infrastructure cost included in supervision charges should not be taxable under Consulting Engineer&#039;s Services. However, the Tribunal did not accept the argument regarding the cenvat credit demand, directing the Applicant to deposit a specific amount within a set period. Failure to comply would result in the dismissal of the appeal, with the balance dues waived upon depositing the directed amount and recovery stayed during the appeal&#039;s pendency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267663</link>
      <description>The Appellate Tribunal CESTAT KOLKATA ruled in the case involving an application for waiver of predeposit of service tax, cenvat credit, and penalty under the Finance Act, 1994. The Tribunal held that the infrastructure cost included in supervision charges should not be taxable under Consulting Engineer&#039;s Services. However, the Tribunal did not accept the argument regarding the cenvat credit demand, directing the Applicant to deposit a specific amount within a set period. Failure to comply would result in the dismissal of the appeal, with the balance dues waived upon depositing the directed amount and recovery stayed during the appeal&#039;s pendency.</description>
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