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    <title>2025 (8) TMI 1472 - CESTAT KOLKATA</title>
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    <description>CESTAT (AT) held that the appellant is liable to pay service tax and interest under the reverse charge mechanism for remuneration paid to a consultant; if a calculation error exists the appellant must pay tax on the re-calculated amount after 18.04.2006. Alleged consultancy payments to unspecified &quot;others&quot; were not chargeable because the show cause notice failed to quantify or identify such services. If the appellant has already paid service tax on the consultant fees under reverse charge for the impugned period, no further service tax is payable. Appeal disposed of.</description>
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    <pubDate>Wed, 27 Aug 2025 00:00:00 +0530</pubDate>
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      <title>2025 (8) TMI 1472 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=777284</link>
      <description>CESTAT (AT) held that the appellant is liable to pay service tax and interest under the reverse charge mechanism for remuneration paid to a consultant; if a calculation error exists the appellant must pay tax on the re-calculated amount after 18.04.2006. Alleged consultancy payments to unspecified &quot;others&quot; were not chargeable because the show cause notice failed to quantify or identify such services. If the appellant has already paid service tax on the consultant fees under reverse charge for the impugned period, no further service tax is payable. Appeal disposed of.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 27 Aug 2025 00:00:00 +0530</pubDate>
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