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    <title>2014 (9) TMI 179 - CESTAT MUMBAI</title>
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    <description>The judgment determines the service tax liability for interior work activities, focusing on the classification under Section 65(25b) of the Finance Act, 1994. It distinguishes between completion and finishing services for new buildings and repair, renovation, or restoration for existing structures. The appellants are directed to provide contracts for verification to ascertain the nature of their activities. The judgment emphasizes the significance of contract details in applying the relevant clauses and abatement provisions.</description>
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      <description>The judgment determines the service tax liability for interior work activities, focusing on the classification under Section 65(25b) of the Finance Act, 1994. It distinguishes between completion and finishing services for new buildings and repair, renovation, or restoration for existing structures. The appellants are directed to provide contracts for verification to ascertain the nature of their activities. The judgment emphasizes the significance of contract details in applying the relevant clauses and abatement provisions.</description>
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