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    <title>2024 (6) TMI 191 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, allowing the appellant&#039;s appeal. It held that services rendered for railway and road construction were exempt from Service Tax during the relevant period. The demand under &#039;Commercial or Industrial Construction Service&#039; was unsustainable, and the claim for 2007-08 was barred by limitation due to no suppression with intent to evade tax.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appellant&#039;s appeal. It held that services rendered for railway and road construction were exempt from Service Tax during the relevant period. The demand under &#039;Commercial or Industrial Construction Service&#039; was unsustainable, and the claim for 2007-08 was barred by limitation due to no suppression with intent to evade tax.</description>
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