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    <title>2019 (6) TMI 514 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the levy of service tax on the appellant for mechanical transfer of coal into railway wagons, classifying it under &quot;Cargo Handling Service.&quot; The appellant succeeded in challenging the extended period of limitation for tax demand, benefiting from a Supreme Court decision. The Tribunal restricted the service tax levy to the normal time limit, ultimately setting aside the impugned order and allowing the appeal due to the absence of any demand within the normal time frame.</description>
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      <title>2019 (6) TMI 514 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=381437</link>
      <description>The Tribunal upheld the levy of service tax on the appellant for mechanical transfer of coal into railway wagons, classifying it under &quot;Cargo Handling Service.&quot; The appellant succeeded in challenging the extended period of limitation for tax demand, benefiting from a Supreme Court decision. The Tribunal restricted the service tax levy to the normal time limit, ultimately setting aside the impugned order and allowing the appeal due to the absence of any demand within the normal time frame.</description>
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      <pubDate>Thu, 14 Mar 2019 00:00:00 +0530</pubDate>
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