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    <title>2023 (6) TMI 1056 - CESTAT KOLKATA</title>
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    <description>The Tribunal found the service tax demand on Late Payment charges, trading of scrips on own account, and reimbursement of expenses unsustainable. However, the demand related to credit reversal under Rule 6 was confirmed as duty and interest were paid. Penalties imposed were deemed unsustainable, and the order was modified accordingly.</description>
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      <description>The Tribunal found the service tax demand on Late Payment charges, trading of scrips on own account, and reimbursement of expenses unsustainable. However, the demand related to credit reversal under Rule 6 was confirmed as duty and interest were paid. Penalties imposed were deemed unsustainable, and the order was modified accordingly.</description>
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