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    <title>2016 (12) TMI 999 - CESTAT KOLKATA</title>
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    <description>Supplies of personnel to stevedores required fresh determination of the correct service classification after considering the factual matrix and relevant material, because similar activities had been treated under different taxable descriptions in different periods. The CESTAT remanded the classification issue for re-adjudication with opportunity to the assessee. In light of the divergent classification practices, the plea on extended limitation was also left open for reconsideration on remand. The claim for cum tax benefit was directed to be examined only if any demand survived after fresh adjudication on classification and limitation.</description>
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      <description>Supplies of personnel to stevedores required fresh determination of the correct service classification after considering the factual matrix and relevant material, because similar activities had been treated under different taxable descriptions in different periods. The CESTAT remanded the classification issue for re-adjudication with opportunity to the assessee. In light of the divergent classification practices, the plea on extended limitation was also left open for reconsideration on remand. The claim for cum tax benefit was directed to be examined only if any demand survived after fresh adjudication on classification and limitation.</description>
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