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    <title>2026 (2) TMI 181 - CESTAT KOLKATA</title>
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    <description>Textile processing is held to amount to manufacture under excise law for the period before 30.06.2012, resulting in setting aside the servicetax demand, related interest and penalties for that period. Demands for renting of immovable property and renting of machinery are confirmed but remitted for requantification; the appellant must pay the requantified tax with interest and a penalty (reduced to 25% if paid within 30 days). Demands under the reverse charge for goods transport agency, security charges and labour charges are set aside, while the demand for legal charges is upheld. Penalty for failure to obtain registration is maintained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=785986</link>
      <description>Textile processing is held to amount to manufacture under excise law for the period before 30.06.2012, resulting in setting aside the servicetax demand, related interest and penalties for that period. Demands for renting of immovable property and renting of machinery are confirmed but remitted for requantification; the appellant must pay the requantified tax with interest and a penalty (reduced to 25% if paid within 30 days). Demands under the reverse charge for goods transport agency, security charges and labour charges are set aside, while the demand for legal charges is upheld. Penalty for failure to obtain registration is maintained.</description>
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