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    <title>2022 (2) TMI 457 - CESTAT KOLKATA</title>
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    <description>The Tribunal addressed various complex issues concerning Service Tax liabilities, registration discrepancies, penalties, and evidence interpretation in Odisha and Jharkhand. The judgment confirmed Service Tax demands under different categories, upheld penalties imposed, and remanded for the calculation of Mining services-related tax demand. The legal interpretation of separate entities based on PAN registrations influenced the decision on tax liabilities. Overall, the decision provided a comprehensive resolution to the dispute, considering the Appellant&#039;s contentions and the evidence presented.</description>
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      <link>https://www.taxtmi.com/caselaws?id=418206</link>
      <description>The Tribunal addressed various complex issues concerning Service Tax liabilities, registration discrepancies, penalties, and evidence interpretation in Odisha and Jharkhand. The judgment confirmed Service Tax demands under different categories, upheld penalties imposed, and remanded for the calculation of Mining services-related tax demand. The legal interpretation of separate entities based on PAN registrations influenced the decision on tax liabilities. Overall, the decision provided a comprehensive resolution to the dispute, considering the Appellant&#039;s contentions and the evidence presented.</description>
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