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    <title>2023 (9) TMI 1283 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand for service tax related to Copy Right Services as it was not included in the Show Cause Notice, reducing the Appellant&#039;s liability. The matter was remanded for verification of claims regarding lessees&#039; payments and property tax adjustments, emphasizing the need for further examination before finalizing the service tax liability. Interest and penalty under Section 76 of the Finance Act, 1994, were also set aside for the part of the demand related to Copy Right Services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=443661</link>
      <description>The Tribunal set aside the demand for service tax related to Copy Right Services as it was not included in the Show Cause Notice, reducing the Appellant&#039;s liability. The matter was remanded for verification of claims regarding lessees&#039; payments and property tax adjustments, emphasizing the need for further examination before finalizing the service tax liability. Interest and penalty under Section 76 of the Finance Act, 1994, were also set aside for the part of the demand related to Copy Right Services.</description>
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