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    <title>2023 (9) TMI 927 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the Appellant, setting aside the demand for service tax and the penalty under Section 78. The Tribunal found the demand unsustainable due to a lack of evidence supporting taxable services rendered by the Appellant, particularly noting the absence of verification regarding the nature of activities or liability for service tax. The decision was made on 15.09.2023 in open court.</description>
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      <description>The Tribunal allowed the appeal filed by the Appellant, setting aside the demand for service tax and the penalty under Section 78. The Tribunal found the demand unsustainable due to a lack of evidence supporting taxable services rendered by the Appellant, particularly noting the absence of verification regarding the nature of activities or liability for service tax. The decision was made on 15.09.2023 in open court.</description>
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