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    <title>2018 (12) TMI 170 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the order and remanded the matter to the Adjudicating Authority for reconsideration, directing a detailed review of service tax liability issues raised by the Revenue. The Authority was instructed to complete proceedings within three months, allowing the respondent an opportunity to be heard. The decision highlighted the necessity for a comprehensive reassessment of the service tax liability and penalties, emphasizing the importance of considering GTA service liability and imposing penalties under Section 76 of the Finance Act, 1994.</description>
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      <description>The Tribunal set aside the order and remanded the matter to the Adjudicating Authority for reconsideration, directing a detailed review of service tax liability issues raised by the Revenue. The Authority was instructed to complete proceedings within three months, allowing the respondent an opportunity to be heard. The decision highlighted the necessity for a comprehensive reassessment of the service tax liability and penalties, emphasizing the importance of considering GTA service liability and imposing penalties under Section 76 of the Finance Act, 1994.</description>
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