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    <title>2007 (2) TMI 27 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the exclusion of service charges from the assessable value. The Cross Objections filed by the assessee were also dismissed. The Tribunal found that the services provided were separate from the sale, with no association with the assessable value, based on contractual obligations and legal precedents cited.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the exclusion of service charges from the assessable value. The Cross Objections filed by the assessee were also dismissed. The Tribunal found that the services provided were separate from the sale, with no association with the assessable value, based on contractual obligations and legal precedents cited.</description>
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