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    <title>2014 (2) TMI 710 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed a composite service tax demand on the petitioner for commercial or industrial construction services and construction of residential complex services. Tax liability for these services was upheld, with a total assessed amount of Rs.4,34,272. However, tax liability for erection, commissioning, and installation services was deemed unsustainable as falling under works contract services introduced from 1.6.2007. The Tribunal also addressed tax liability for management, maintenance, or repair services, granting a waiver for a specific amount pending compliance. A jurisdictional issue regarding the adjudication order&#039;s location was not considered due to lack of evidence.</description>
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    <pubDate>Tue, 21 Jan 2014 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 710 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=244116</link>
      <description>The Tribunal confirmed a composite service tax demand on the petitioner for commercial or industrial construction services and construction of residential complex services. Tax liability for these services was upheld, with a total assessed amount of Rs.4,34,272. However, tax liability for erection, commissioning, and installation services was deemed unsustainable as falling under works contract services introduced from 1.6.2007. The Tribunal also addressed tax liability for management, maintenance, or repair services, granting a waiver for a specific amount pending compliance. A jurisdictional issue regarding the adjudication order&#039;s location was not considered due to lack of evidence.</description>
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      <pubDate>Tue, 21 Jan 2014 00:00:00 +0530</pubDate>
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