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    <title>2021 (10) TMI 1229 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the demands for service tax on car parking charges, club membership services, and advance received for construction services, both on merits and on limitation grounds. The order of the lower authority was modified accordingly, and the appellant was granted consequential relief as per law.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demands for service tax on car parking charges, club membership services, and advance received for construction services, both on merits and on limitation grounds. The order of the lower authority was modified accordingly, and the appellant was granted consequential relief as per law.</description>
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