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    <title>2017 (5) TMI 1197 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals) order. It held that a sub-contractor is liable to pay service tax, emphasizing precedents and circulars. The Tribunal upheld the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994, due to suppression of facts. The matter was remanded for re-computation of service tax demands and penalties by the adjudicating authority based on the discussed principles.</description>
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      <description>The Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals) order. It held that a sub-contractor is liable to pay service tax, emphasizing precedents and circulars. The Tribunal upheld the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994, due to suppression of facts. The matter was remanded for re-computation of service tax demands and penalties by the adjudicating authority based on the discussed principles.</description>
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      <pubDate>Fri, 31 Mar 2017 00:00:00 +0530</pubDate>
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