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    <title>2018 (7) TMI 271 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the appellant was liable to discharge service tax on job work, rent collected, and GTA services availed. While the appellant argued a bonafide belief and exemption limit defense, the Tribunal found failures in tax discharge. Penalties under Sections 77(1)(a) and 78 were deemed unwarranted due to timely tax payment and lack of evidence of fraud. The appeal was partly allowed, modifying the order.</description>
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      <title>2018 (7) TMI 271 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=362963</link>
      <description>The Tribunal held that the appellant was liable to discharge service tax on job work, rent collected, and GTA services availed. While the appellant argued a bonafide belief and exemption limit defense, the Tribunal found failures in tax discharge. Penalties under Sections 77(1)(a) and 78 were deemed unwarranted due to timely tax payment and lack of evidence of fraud. The appeal was partly allowed, modifying the order.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 05 Jun 2018 00:00:00 +0530</pubDate>
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