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    <title>2015 (7) TMI 758 - CESTAT NEW DELHI</title>
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    <description>The judgment focused on the assessment of service tax for construction services provided by the petitioner for two projects, namely constructing independent residential units and a corporate office for a utility agency. The court directed the petitioner to pre-deposit the calculated tax amount to halt further recovery proceedings pending appeal, emphasizing the need for segregation of consideration in the assessment. It discussed the applicability of exemptions for services related to transmission of electricity and the exclusion of goods component in works contracts for determining service tax liability.</description>
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