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    <title>2013 (6) TMI 468 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted waiver and stay against the demand for service tax and education cess under the head &quot;Works Contract&quot; service for the period from April 2009 to March 2010. The appellant, involved in supplying &#039;Electronic Security and Safety Systems,&#039; raised separate invoices for manufactured and bought-out components. The Tribunal found that the entire value of goods sold to customers should be excluded from the taxable value of &quot;Works Contract&quot; service. Citing a previous stay order for the same assessee, the Tribunal granted waiver of predeposit and stay of recovery for the adjudged dues.</description>
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    <pubDate>Tue, 01 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 468 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=234643</link>
      <description>The Tribunal granted waiver and stay against the demand for service tax and education cess under the head &quot;Works Contract&quot; service for the period from April 2009 to March 2010. The appellant, involved in supplying &#039;Electronic Security and Safety Systems,&#039; raised separate invoices for manufactured and bought-out components. The Tribunal found that the entire value of goods sold to customers should be excluded from the taxable value of &quot;Works Contract&quot; service. Citing a previous stay order for the same assessee, the Tribunal granted waiver of predeposit and stay of recovery for the adjudged dues.</description>
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      <pubDate>Tue, 01 Jan 2013 00:00:00 +0530</pubDate>
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