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    <title>2024 (8) TMI 586 - CESTAT KOLKATA</title>
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    <description>Amounts recovered for diesel supplied under work orders, on which VAT had been paid, could not be added to the taxable value for service tax merely because they appeared in the balance sheet; only the service component was liable to tax, and the demand based on alleged differential turnover was not sustainable. The admitted short payment relating to renting of immovable property was confirmed, but on the facts no penalty was imposable.</description>
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      <description>Amounts recovered for diesel supplied under work orders, on which VAT had been paid, could not be added to the taxable value for service tax merely because they appeared in the balance sheet; only the service component was liable to tax, and the demand based on alleged differential turnover was not sustainable. The admitted short payment relating to renting of immovable property was confirmed, but on the facts no penalty was imposable.</description>
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