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    <title>2014 (10) TMI 132 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted waiver of pre-deposit for a Service Tax demand on works contract services provided to government departments and NTPC. It found certain assessments unsustainable, including the inclusion of supply contract value for calculating Service Tax liability. The Tribunal upheld the classification of the composite contract with NTPC as works contract service, allowing credit for remitted amounts under Business Auxiliary Service. The appellant was given a timeframe to remit the balance liability, with proceedings stayed pending appeal resolution. The Tribunal deferred consideration of the extended limitation period issue to the final hearing.</description>
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    <pubDate>Wed, 08 Jan 2014 00:00:00 +0530</pubDate>
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      <title>2014 (10) TMI 132 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=251998</link>
      <description>The Tribunal granted waiver of pre-deposit for a Service Tax demand on works contract services provided to government departments and NTPC. It found certain assessments unsustainable, including the inclusion of supply contract value for calculating Service Tax liability. The Tribunal upheld the classification of the composite contract with NTPC as works contract service, allowing credit for remitted amounts under Business Auxiliary Service. The appellant was given a timeframe to remit the balance liability, with proceedings stayed pending appeal resolution. The Tribunal deferred consideration of the extended limitation period issue to the final hearing.</description>
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      <pubDate>Wed, 08 Jan 2014 00:00:00 +0530</pubDate>
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