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    <title>2018 (7) TMI 617 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the appellant, a Government of India Undertaking, was liable to pay service tax under the category of &quot;Consulting Engineer&quot; for the disputed period before the amendment. However, the penalties imposed on the appellant under the Finance Act, 1994 were set aside due to the absence of willful misstatement or suppression. The appeal was partly allowed, with the decision announced on 4.5.2018.</description>
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      <description>The Tribunal held that the appellant, a Government of India Undertaking, was liable to pay service tax under the category of &quot;Consulting Engineer&quot; for the disputed period before the amendment. However, the penalties imposed on the appellant under the Finance Act, 1994 were set aside due to the absence of willful misstatement or suppression. The appeal was partly allowed, with the decision announced on 4.5.2018.</description>
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