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    <title>2014 (11) TMI 757 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Memorandum of Agreement and Tripartite Assignment Agreement in a Build Operate Transfer project. The dispute revolved around the Concessionaire status between CIDBI and STPL, with the appellant successfully establishing their Concessionaire position through agreements and notifications. The High Court decision and subsequent adjudications favored the appellant, leading to the settlement of the matter in their favor. The Tribunal acknowledged the impact of the High Court decision and granted consequential relief to the appellants, concluding in their favor due to the settled Concessionaire status and absence of service tax liability on toll charges.</description>
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    <pubDate>Fri, 30 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (11) TMI 757 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=253440</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Memorandum of Agreement and Tripartite Assignment Agreement in a Build Operate Transfer project. The dispute revolved around the Concessionaire status between CIDBI and STPL, with the appellant successfully establishing their Concessionaire position through agreements and notifications. The High Court decision and subsequent adjudications favored the appellant, leading to the settlement of the matter in their favor. The Tribunal acknowledged the impact of the High Court decision and granted consequential relief to the appellants, concluding in their favor due to the settled Concessionaire status and absence of service tax liability on toll charges.</description>
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      <pubDate>Fri, 30 May 2014 00:00:00 +0530</pubDate>
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