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    <title>2018 (11) TMI 226 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the service tax demand for certain mining-related and ancillary work orders before 2007, citing they were not separately taxable. However, the demand for service tax was upheld for a work order involving heavy machinery hiring and site formation activities, distinct from mining operations. Penalties were to apply proportionately based on the judgment.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the service tax demand for certain mining-related and ancillary work orders before 2007, citing they were not separately taxable. However, the demand for service tax was upheld for a work order involving heavy machinery hiring and site formation activities, distinct from mining operations. Penalties were to apply proportionately based on the judgment.</description>
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