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    <title>2007 (12) TMI 216 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the order holding the appellant liable to pay service tax as Consulting Engineers, emphasizing procedural irregularities in the show-cause notice and lack of clarity in the basis for taxation. The Tribunal directed the Adjudicating Authority to grant a fair hearing to the appellant and proceed in accordance with the law, highlighting the importance of considering the composite nature of the works contract before imposing taxation. The impugned order was remanded for a fresh decision, stressing the need for adherence to due process and principles of natural justice.</description>
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      <title>2007 (12) TMI 216 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=34634</link>
      <description>The Tribunal set aside the order holding the appellant liable to pay service tax as Consulting Engineers, emphasizing procedural irregularities in the show-cause notice and lack of clarity in the basis for taxation. The Tribunal directed the Adjudicating Authority to grant a fair hearing to the appellant and proceed in accordance with the law, highlighting the importance of considering the composite nature of the works contract before imposing taxation. The impugned order was remanded for a fresh decision, stressing the need for adherence to due process and principles of natural justice.</description>
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      <pubDate>Mon, 03 Dec 2007 00:00:00 +0530</pubDate>
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