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    <title>2010 (5) TMI 337 - CESTAT, BANGALORE</title>
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    <description>The Tribunal classified the construction project as a &#039;Works Contract Service&#039; for turnkey projects, rejecting the appellants&#039; arguments for exemption based on the project&#039;s nature. The Tribunal emphasized the breakdown of work costs, absence of relevant Circulars, and previous waivers of pre-deposit for similar cases involving the appellants. It upheld the classification under &#039;Works Contract Service&#039; and granted a waiver of pre-deposit pending appeal disposal.</description>
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      <description>The Tribunal classified the construction project as a &#039;Works Contract Service&#039; for turnkey projects, rejecting the appellants&#039; arguments for exemption based on the project&#039;s nature. The Tribunal emphasized the breakdown of work costs, absence of relevant Circulars, and previous waivers of pre-deposit for similar cases involving the appellants. It upheld the classification under &#039;Works Contract Service&#039; and granted a waiver of pre-deposit pending appeal disposal.</description>
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      <pubDate>Tue, 18 May 2010 00:00:00 +0530</pubDate>
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