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    <title>2023 (9) TMI 67 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Adjudicating Authority&#039;s decision to drop most of the Service Tax and Education Cess demands against the Appellant due to lack of evidence provided by the Department. The Department&#039;s appeal was rejected for failing to present contrary evidence. The Tribunal emphasized the significance of documentary evidence in supporting tax demands and confirmed the dropping of demands based on valuation law in line with legal precedent.</description>
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      <description>The Tribunal upheld the Adjudicating Authority&#039;s decision to drop most of the Service Tax and Education Cess demands against the Appellant due to lack of evidence provided by the Department. The Department&#039;s appeal was rejected for failing to present contrary evidence. The Tribunal emphasized the significance of documentary evidence in supporting tax demands and confirmed the dropping of demands based on valuation law in line with legal precedent.</description>
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