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    <title>2020 (3) TMI 850 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA allowed the appellant&#039;s appeal on grounds of limitation and merit. The Tribunal set aside the demand of Service Tax and penalties imposed by the Adjudicating Authority, ruling in favor of the appellant on the classification of services under &quot;Cleaning Service&quot; for excavation of ash pond and tax liability as a sub-contractor for contracts executed during different financial years.</description>
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      <description>The Appellate Tribunal CESTAT KOLKATA allowed the appellant&#039;s appeal on grounds of limitation and merit. The Tribunal set aside the demand of Service Tax and penalties imposed by the Adjudicating Authority, ruling in favor of the appellant on the classification of services under &quot;Cleaning Service&quot; for excavation of ash pond and tax liability as a sub-contractor for contracts executed during different financial years.</description>
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