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    <title>2021 (5) TMI 440 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the transporters did not issue consignment notes as required under Rule 4B, absolving the appellant of liability for service tax under GTA services. The Tribunal also held that the extended period of limitation was not applicable, setting aside the previous order and allowing the appeal with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407561</link>
      <description>The Tribunal ruled in favor of the appellant, finding that the transporters did not issue consignment notes as required under Rule 4B, absolving the appellant of liability for service tax under GTA services. The Tribunal also held that the extended period of limitation was not applicable, setting aside the previous order and allowing the appeal with consequential relief.</description>
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      <pubDate>Wed, 12 May 2021 00:00:00 +0530</pubDate>
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