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    <title>2025 (11) TMI 947 - CESTAT ALLAHABAD</title>
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    <description>CESTAT All. partly allowed the appeal. The panel upheld the service-tax demand on work-contract services supplied to the statutory market authority, finding the claimed exemption under Notification No.25/2012-ST inadmissible. Demand under reverse-charge for transport services was remanded for recomputation limited to services received from registered goods-transport agencies; reverse-charge on security-agency services was upheld. Service tax under reverse charge on statutory audit charges was set aside. Late-fees and penalty under s.76 FA were sustained, as was interest under s.75 FA.</description>
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    <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 947 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=781479</link>
      <description>CESTAT All. partly allowed the appeal. The panel upheld the service-tax demand on work-contract services supplied to the statutory market authority, finding the claimed exemption under Notification No.25/2012-ST inadmissible. Demand under reverse-charge for transport services was remanded for recomputation limited to services received from registered goods-transport agencies; reverse-charge on security-agency services was upheld. Service tax under reverse charge on statutory audit charges was set aside. Late-fees and penalty under s.76 FA were sustained, as was interest under s.75 FA.</description>
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      <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
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