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    <title>2012 (8) TMI 783 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled against the appellant, determining that they were ineligible for the abatement under Notification No. 1/2006-S.T. for completion and finishing services provided. Additionally, the materials used, on which VAT had been paid, were not considered sold to clients, thus disqualifying the appellant from the benefit of Notification No. 12/2003-S.T. The Tribunal ordered the appellant to deposit a specified amount within a set period, failing which the remaining service tax demand, interest, and penalty would be enforced.</description>
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      <description>The Tribunal ruled against the appellant, determining that they were ineligible for the abatement under Notification No. 1/2006-S.T. for completion and finishing services provided. Additionally, the materials used, on which VAT had been paid, were not considered sold to clients, thus disqualifying the appellant from the benefit of Notification No. 12/2003-S.T. The Tribunal ordered the appellant to deposit a specified amount within a set period, failing which the remaining service tax demand, interest, and penalty would be enforced.</description>
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