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    <title>2014 (1) TMI 1420 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the applicants, finding the tax demand under Section 66A unsustainable due to the agency relationship in India and the nature of services provided. The demand for service tax under the &quot;Erection, Commissioning and Installation&quot; category was dropped, and predeposit of tax, interest, and penalty was waived pending appeal disposal.</description>
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      <description>The Tribunal ruled in favor of the applicants, finding the tax demand under Section 66A unsustainable due to the agency relationship in India and the nature of services provided. The demand for service tax under the &quot;Erection, Commissioning and Installation&quot; category was dropped, and predeposit of tax, interest, and penalty was waived pending appeal disposal.</description>
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