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    <title>2012 (4) TMI 431 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted waiver and stay for the appellant in a case involving service tax and education cess demands totaling over Rs. 7.73 crores for construction activities under a composite contract for dams, roads, tunnels, and bridges. The Tribunal found the construction of these structures vivisectable under the single composite contract, allowing exclusion from the taxable value for service tax purposes. As service tax had already been paid on the remaining value, the appellant was deemed eligible for waiver and stay of the adjudged dues.</description>
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      <title>2012 (4) TMI 431 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=212804</link>
      <description>The Tribunal granted waiver and stay for the appellant in a case involving service tax and education cess demands totaling over Rs. 7.73 crores for construction activities under a composite contract for dams, roads, tunnels, and bridges. The Tribunal found the construction of these structures vivisectable under the single composite contract, allowing exclusion from the taxable value for service tax purposes. As service tax had already been paid on the remaining value, the appellant was deemed eligible for waiver and stay of the adjudged dues.</description>
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      <pubDate>Wed, 29 Feb 2012 00:00:00 +0530</pubDate>
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