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    <title>2019 (4) TMI 1082 - CESTAT KOLKATA</title>
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    <description>The Tribunal found in favor of the appellant in a case concerning the export of services for various years and the liability of service tax on advances. The Tribunal set aside the demand for certain years due to lack of evidence, rejected the Revenue&#039;s appeal for other years, and ruled against imposing tax on advances to avoid double taxation. The Tribunal upheld the decision on cum tax benefit and dismissed the department&#039;s appeal. Penalties under the Finance Act were set aside due to no fraudulent intent found. The appellant&#039;s appeal was allowed, and the department&#039;s appeal was dismissed.</description>
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    <pubDate>Wed, 09 Jan 2019 00:00:00 +0530</pubDate>
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      <title>2019 (4) TMI 1082 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=378638</link>
      <description>The Tribunal found in favor of the appellant in a case concerning the export of services for various years and the liability of service tax on advances. The Tribunal set aside the demand for certain years due to lack of evidence, rejected the Revenue&#039;s appeal for other years, and ruled against imposing tax on advances to avoid double taxation. The Tribunal upheld the decision on cum tax benefit and dismissed the department&#039;s appeal. Penalties under the Finance Act were set aside due to no fraudulent intent found. The appellant&#039;s appeal was allowed, and the department&#039;s appeal was dismissed.</description>
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      <pubDate>Wed, 09 Jan 2019 00:00:00 +0530</pubDate>
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