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    <title>2009 (7) TMI 700 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand against the appellant for the period from 10-9-2004 to 30th September, 2007, emphasizing the need for the appellant to prove the quantum of goods involved in the works executed. The appellant&#039;s claim for deduction of material cost in a works contract was not considered, resulting in a pre-deposit requirement of Rs. 20 lakhs. The Tribunal ruled that completion and finishing services are not eligible for abatement in service tax due to the appellant&#039;s failure to prove the quantum of materials involved in the works contracts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77306</link>
      <description>The Tribunal upheld the demand against the appellant for the period from 10-9-2004 to 30th September, 2007, emphasizing the need for the appellant to prove the quantum of goods involved in the works executed. The appellant&#039;s claim for deduction of material cost in a works contract was not considered, resulting in a pre-deposit requirement of Rs. 20 lakhs. The Tribunal ruled that completion and finishing services are not eligible for abatement in service tax due to the appellant&#039;s failure to prove the quantum of materials involved in the works contracts.</description>
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      <pubDate>Tue, 07 Jul 2009 00:00:00 +0530</pubDate>
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