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    <title>2018 (7) TMI 269 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal in a case concerning service tax demand on a proprietorship concern and a private limited company. The Tribunal ruled against clubbing the gross receipts of the appellant and the private limited company, emphasizing the lack of financial interchange and maintaining the separate identities of the entities. As a result, the appellant was relieved from the service tax demand and penalties, underscoring the necessity of proving financial connections before combining gross receipts for taxation purposes.</description>
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    <pubDate>Thu, 17 May 2018 00:00:00 +0530</pubDate>
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      <title>2018 (7) TMI 269 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=362961</link>
      <description>The Tribunal allowed the appellant&#039;s appeal in a case concerning service tax demand on a proprietorship concern and a private limited company. The Tribunal ruled against clubbing the gross receipts of the appellant and the private limited company, emphasizing the lack of financial interchange and maintaining the separate identities of the entities. As a result, the appellant was relieved from the service tax demand and penalties, underscoring the necessity of proving financial connections before combining gross receipts for taxation purposes.</description>
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      <pubDate>Thu, 17 May 2018 00:00:00 +0530</pubDate>
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