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    <title>2017 (9) TMI 1326 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the decision, confirming the appellant&#039;s liability to pay service tax on activities for the mine owner, classified as mining services under the agreement terms and legal provisions. The appellant&#039;s argument that the activities were for iron ore production, not mining, was rejected. The Tribunal emphasized the service provider-receiver relationship and the specific mining-related tasks outlined in the agreement, holding the appellant accountable for service tax on the received taxable services.</description>
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      <description>The Tribunal upheld the decision, confirming the appellant&#039;s liability to pay service tax on activities for the mine owner, classified as mining services under the agreement terms and legal provisions. The appellant&#039;s argument that the activities were for iron ore production, not mining, was rejected. The Tribunal emphasized the service provider-receiver relationship and the specific mining-related tasks outlined in the agreement, holding the appellant accountable for service tax on the received taxable services.</description>
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