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    <title>2019 (12) TMI 526 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the Appellant, quashing the Original Order and setting aside the penalties imposed on the Appellant and its Managing Director. It was concluded that the services provided by the Appellant were excluded from the levy of Service Tax, and the demand was barred by limitation. The Tribunal emphasized the burden of proof on the Revenue Department to establish taxability, citing relevant judgments.</description>
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      <description>The Tribunal allowed the appeal filed by the Appellant, quashing the Original Order and setting aside the penalties imposed on the Appellant and its Managing Director. It was concluded that the services provided by the Appellant were excluded from the levy of Service Tax, and the demand was barred by limitation. The Tribunal emphasized the burden of proof on the Revenue Department to establish taxability, citing relevant judgments.</description>
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