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    <title>2013 (10) TMI 301 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the Revenue, holding that the value of materials supplied by customers must be included in the taxable value for construction projects, rejecting the applicant&#039;s argument for abatement under notifications 15/04-ST and 1/06-ST. The Tribunal also upheld the time-barred demand due to invoking the extended period of limitation, directing a pre-deposit of Rs.1,50,000 for appeal admission while staying the collection of balance dues during the appeal process.</description>
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