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    <title>2014 (1) TMI 197 - CESTAT NEW DELHI</title>
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    <description>Composite contracts were alleged to be divisible into manpower supply, construction, and maintenance and repair for tax demand purposes, but the record did not prima facie support such splitting or the valuation adopted by the adjudicating authority. The claimed free supply of material was also noted as being in dispute before the Delhi High Court. On that prima facie assessment, the tribunal found no basis to insist on pre-deposit at the admission stage, and the disputed recovery was stayed pending appeal.</description>
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      <description>Composite contracts were alleged to be divisible into manpower supply, construction, and maintenance and repair for tax demand purposes, but the record did not prima facie support such splitting or the valuation adopted by the adjudicating authority. The claimed free supply of material was also noted as being in dispute before the Delhi High Court. On that prima facie assessment, the tribunal found no basis to insist on pre-deposit at the admission stage, and the disputed recovery was stayed pending appeal.</description>
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