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    <title>2018 (11) TMI 227 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal partially, directing a reexamination of the service tax liability under the reverse charge mechanism for the period 2002-2003 to 2006-2007. The Tribunal found that service tax liability only applied from 18.04.2006 onwards and remanded the matter back to the adjudicating authority for redetermination of the demand for the period 18.04.2006 to 31.03.2007, providing the respondent with an opportunity to present their perspective.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal partially, directing a reexamination of the service tax liability under the reverse charge mechanism for the period 2002-2003 to 2006-2007. The Tribunal found that service tax liability only applied from 18.04.2006 onwards and remanded the matter back to the adjudicating authority for redetermination of the demand for the period 18.04.2006 to 31.03.2007, providing the respondent with an opportunity to present their perspective.</description>
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