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    <title>2014 (1) TMI 308 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the appellant was not eligible for the composition scheme under the works contract and directed them to pay an additional sum. Regarding the construction of Ash Dyke, the Tribunal determined it falls under Commercial/Industrial Construction service, not site formation, thus no differential tax was owed. The Tribunal instructed the appellant to deposit a specific sum for waiver of pre-deposit and stay of recovery of balance dues, with compliance deadlines set.</description>
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      <description>The Tribunal held that the appellant was not eligible for the composition scheme under the works contract and directed them to pay an additional sum. Regarding the construction of Ash Dyke, the Tribunal determined it falls under Commercial/Industrial Construction service, not site formation, thus no differential tax was owed. The Tribunal instructed the appellant to deposit a specific sum for waiver of pre-deposit and stay of recovery of balance dues, with compliance deadlines set.</description>
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      <pubDate>Wed, 11 Jul 2012 00:00:00 +0530</pubDate>
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