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    <title>2023 (9) TMI 295 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand of service tax on services rendered by the Appellant as a consortium partner to BHEL. However, the demand of service tax as a sub-contractor to other main contractors was upheld. All penalties imposed on the Appellant were waived under Section 80 of the Finance Act, 1994. The appeal was disposed of accordingly.</description>
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      <description>The Tribunal set aside the demand of service tax on services rendered by the Appellant as a consortium partner to BHEL. However, the demand of service tax as a sub-contractor to other main contractors was upheld. All penalties imposed on the Appellant were waived under Section 80 of the Finance Act, 1994. The appeal was disposed of accordingly.</description>
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