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    <title>2023 (9) TMI 1139 - CESTAT KOLKATA</title>
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    <description>The Tribunal confirmed demands for works contract service, maintenance &amp;amp; repair service, supply of tangible goods, and goods transport agency service due to non-payment of service tax. However, the demand under commercial and industrial construction service was set aside. The services provided to BHEL were classified as works contract services. No penalty was imposed on the appellant as the entire service tax amount along with interest was paid before the show cause notice was issued. The appellant was directed to pay the outstanding amount under works contract service.</description>
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