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    <title>2014 (6) TMI 728 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeals arising from a common order regarding tax liability on &#039;Maintenance and Repairs Service&#039; contracts. The Tribunal considered the Delhi High Court&#039;s decision in G.D. Builders case, holding that service tax can be levied on the service component of contracts involving service with the sale of goods. The Tribunal set aside the impugned order and remanded the matters for a fresh decision, emphasizing the procedural nature of computing the service component. The appeals were allowed by way of remand, with a directive for a proper hearing before any new order is passed, without expressing any view on merit.</description>
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    <pubDate>Wed, 01 Jan 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=248824</link>
      <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeals arising from a common order regarding tax liability on &#039;Maintenance and Repairs Service&#039; contracts. The Tribunal considered the Delhi High Court&#039;s decision in G.D. Builders case, holding that service tax can be levied on the service component of contracts involving service with the sale of goods. The Tribunal set aside the impugned order and remanded the matters for a fresh decision, emphasizing the procedural nature of computing the service component. The appeals were allowed by way of remand, with a directive for a proper hearing before any new order is passed, without expressing any view on merit.</description>
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