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    <title>2019 (2) TMI 946 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, a manufacturer of industrial fans, in a case concerning service tax liability under reverse charge for import of services and Goods Transport Agency services. The demand for service tax was restricted to the relevant period, and the abatement benefits claimed were upheld. The Tribunal found the tax liability to be revenue-neutral and not subject to an extended period of limitation. The appeal by the assessee was allowed for remand to calculate the service tax liability for the specified period, and the Revenue&#039;s appeal was rejected.</description>
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    <pubDate>Wed, 09 Jan 2019 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 946 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=375319</link>
      <description>The Tribunal ruled in favor of the appellant, a manufacturer of industrial fans, in a case concerning service tax liability under reverse charge for import of services and Goods Transport Agency services. The demand for service tax was restricted to the relevant period, and the abatement benefits claimed were upheld. The Tribunal found the tax liability to be revenue-neutral and not subject to an extended period of limitation. The appeal by the assessee was allowed for remand to calculate the service tax liability for the specified period, and the Revenue&#039;s appeal was rejected.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 09 Jan 2019 00:00:00 +0530</pubDate>
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