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    <title>2014 (8) TMI 414 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the Service Tax liability for installation and commissioning services provided by foreign suppliers should not be imposed separately when the entire contract value, including services, was already subject to customs duty payment. The Tribunal rejected the Revenue&#039;s argument on the applicability of specific notifications for service valuation, stating they were not applicable in this scenario. Consequently, the Tribunal allowed the stay petition unconditionally in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=250464</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the Service Tax liability for installation and commissioning services provided by foreign suppliers should not be imposed separately when the entire contract value, including services, was already subject to customs duty payment. The Tribunal rejected the Revenue&#039;s argument on the applicability of specific notifications for service valuation, stating they were not applicable in this scenario. Consequently, the Tribunal allowed the stay petition unconditionally in favor of the appellant.</description>
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