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    <title>2025 (8) TMI 865 - CESTAT KOLKATA</title>
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    <description>Service tax could not be sustained on invoices representing supply of goods only where VAT had been discharged and no taxable service element was established, so the demand on those invoices failed. For the mixed invoice, the service component remained within the threshold exemption limit, and service tax was therefore not payable on that portion either. The demand was set aside and the assessee succeeded, with consequential relief left open under law.</description>
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      <description>Service tax could not be sustained on invoices representing supply of goods only where VAT had been discharged and no taxable service element was established, so the demand on those invoices failed. For the mixed invoice, the service component remained within the threshold exemption limit, and service tax was therefore not payable on that portion either. The demand was set aside and the assessee succeeded, with consequential relief left open under law.</description>
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