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    <title>2014 (11) TMI 208 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, rejecting the Revenue&#039;s appeal against a service tax demand for erection, installation, and commissioning services. The Tribunal determined that laying pipelines for water supply projects did not constitute taxable services under the relevant provisions, classifying the activity as a works contract rather than under &quot;erection, commissioning, and installation service.&quot; The Tribunal found the service tax demand calculation flawed due to the inclusion of the value of goods supplied and the incorrect application of abatement, ultimately ruling in favor of the appellant.</description>
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      <title>2014 (11) TMI 208 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=252891</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, rejecting the Revenue&#039;s appeal against a service tax demand for erection, installation, and commissioning services. The Tribunal determined that laying pipelines for water supply projects did not constitute taxable services under the relevant provisions, classifying the activity as a works contract rather than under &quot;erection, commissioning, and installation service.&quot; The Tribunal found the service tax demand calculation flawed due to the inclusion of the value of goods supplied and the incorrect application of abatement, ultimately ruling in favor of the appellant.</description>
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      <pubDate>Thu, 14 Aug 2014 00:00:00 +0530</pubDate>
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