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    <title>2024 (8) TMI 586 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order confirming the service tax demand of Rs.1,20,01,760/- against the appellant, a private limited company, due to discrepancies between taxable values in the balance sheet and ST-3 Returns. The Tribunal ruled that the sale of Diesel, on which VAT was paid, should not be included in the taxable value. Additionally, the composite work contract with M/s Reliance Infocomm Engineering Private Limited was acknowledged, and no further demand was deemed sustainable. The Tribunal allowed the appeal, ruling no penalty was imposable, emphasizing the issue of limitation, as decided on 08.08.2024.</description>
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    <pubDate>Thu, 08 Aug 2024 00:00:00 +0530</pubDate>
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      <title>2024 (8) TMI 586 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=756882</link>
      <description>The Tribunal set aside the impugned order confirming the service tax demand of Rs.1,20,01,760/- against the appellant, a private limited company, due to discrepancies between taxable values in the balance sheet and ST-3 Returns. The Tribunal ruled that the sale of Diesel, on which VAT was paid, should not be included in the taxable value. Additionally, the composite work contract with M/s Reliance Infocomm Engineering Private Limited was acknowledged, and no further demand was deemed sustainable. The Tribunal allowed the appeal, ruling no penalty was imposable, emphasizing the issue of limitation, as decided on 08.08.2024.</description>
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