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    <title>2026 (6) TMI 1421 - CESTAT KOLKATA</title>
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    <description>Where an assessee had already informed the Department about a revised return and adjustment of excess service tax paid, the later demand was treated as unsustainable because the adjustment related to a service found to be non-taxable and the Department had prior notice of the relevant correspondence. The resulting show-cause notice was treated as time-barred, and no infirmity was found in the order dropping the demand. The adjustment was left undisturbed, the Revenue&#039;s challenge failed, and the impugned order was affirmed.</description>
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    <pubDate>Fri, 12 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (6) TMI 1421 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=794040</link>
      <description>Where an assessee had already informed the Department about a revised return and adjustment of excess service tax paid, the later demand was treated as unsustainable because the adjustment related to a service found to be non-taxable and the Department had prior notice of the relevant correspondence. The resulting show-cause notice was treated as time-barred, and no infirmity was found in the order dropping the demand. The adjustment was left undisturbed, the Revenue&#039;s challenge failed, and the impugned order was affirmed.</description>
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      <pubDate>Fri, 12 Jun 2026 00:00:00 +0530</pubDate>
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