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    <title>2020 (1) TMI 640 - CESTAT KOLKATA</title>
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    <description>The appellant was found to have short paid Service Tax on various services from 2005-06 to 2009-10, leading to a demand for Service Tax, Education Cess, and Higher Education Cess. The Commissioner confirmed a significant portion of the demand. The appellant&#039;s argument for separate classification of services as &#039;Mining Services&#039; or &#039;GTA Services&#039; was rejected by the Tribunal, which determined the services to be composite in nature. The Tribunal partially allowed the appeal, confirming demands under certain services for specific periods and imposing a penalty of 25% of the confirmed amounts.</description>
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    <pubDate>Wed, 15 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (1) TMI 640 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=391027</link>
      <description>The appellant was found to have short paid Service Tax on various services from 2005-06 to 2009-10, leading to a demand for Service Tax, Education Cess, and Higher Education Cess. The Commissioner confirmed a significant portion of the demand. The appellant&#039;s argument for separate classification of services as &#039;Mining Services&#039; or &#039;GTA Services&#039; was rejected by the Tribunal, which determined the services to be composite in nature. The Tribunal partially allowed the appeal, confirming demands under certain services for specific periods and imposing a penalty of 25% of the confirmed amounts.</description>
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      <pubDate>Wed, 15 Jan 2020 00:00:00 +0530</pubDate>
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