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    <title>2025 (7) TMI 639 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata held appellant liable for service tax on work executed for JSPL during FY 2008-09 to 2011-12. Despite contractual clause requiring JSPL to bear service tax, appellant failed to produce requisite documents or pay service tax directly. The amount received from JSPL was treated as cum-tax, making appellant liable for service tax payment. However, regarding work under Pradhan Mantri Grameen Sadak Yojna, the matter was remanded to adjudicating authority for verification of work orders and fresh examination of service tax liability. Appeal disposed through remand.</description>
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      <description>CESTAT Kolkata held appellant liable for service tax on work executed for JSPL during FY 2008-09 to 2011-12. Despite contractual clause requiring JSPL to bear service tax, appellant failed to produce requisite documents or pay service tax directly. The amount received from JSPL was treated as cum-tax, making appellant liable for service tax payment. However, regarding work under Pradhan Mantri Grameen Sadak Yojna, the matter was remanded to adjudicating authority for verification of work orders and fresh examination of service tax liability. Appeal disposed through remand.</description>
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