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    <title>2013 (9) TMI 1155 - CESTAT KOLKATA</title>
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    <description>The Commissioner confirmed a Service Tax demand against a Proprietorship Concern for alleged non-payment related to &quot;Crane Hiring Charges.&quot; The dispute centered on whether crane hiring constituted &quot;Supply of Tangible Goods&quot; under the Finance Act, 1994. The Adjudicating Authority deemed it taxable post-16-5-2008 based on agreements. However, citing precedents, the Petitioner argued otherwise. The Petitioner successfully demonstrated a strong case for waiver of pre-deposit, leading to a full waiver and a stay on further proceedings pending appeal resolution. The appeal was set for a regular hearing, and the Stay Petition was disposed of accordingly.</description>
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    <pubDate>Wed, 25 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 1155 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=190589</link>
      <description>The Commissioner confirmed a Service Tax demand against a Proprietorship Concern for alleged non-payment related to &quot;Crane Hiring Charges.&quot; The dispute centered on whether crane hiring constituted &quot;Supply of Tangible Goods&quot; under the Finance Act, 1994. The Adjudicating Authority deemed it taxable post-16-5-2008 based on agreements. However, citing precedents, the Petitioner argued otherwise. The Petitioner successfully demonstrated a strong case for waiver of pre-deposit, leading to a full waiver and a stay on further proceedings pending appeal resolution. The appeal was set for a regular hearing, and the Stay Petition was disposed of accordingly.</description>
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      <pubDate>Wed, 25 Sep 2013 00:00:00 +0530</pubDate>
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