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    <title>2009 (3) TMI 141 - CESTAT,  KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants, clarifying their service tax liability for mining activities, including coal extraction and transportation services. The appellants were directed to pay service tax on cargo handling services at a specified rate per metric ton, adjusting the predeposited amount towards the same. Penalties were waived under Section 80 of the Finance Act, 1994, due to the lack of clarity in classification until a clarificatory circular was issued. Interest payment was also mandated.</description>
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      <description>The Tribunal ruled in favor of the appellants, clarifying their service tax liability for mining activities, including coal extraction and transportation services. The appellants were directed to pay service tax on cargo handling services at a specified rate per metric ton, adjusting the predeposited amount towards the same. Penalties were waived under Section 80 of the Finance Act, 1994, due to the lack of clarity in classification until a clarificatory circular was issued. Interest payment was also mandated.</description>
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