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    <title>2013 (6) TMI 709 - CESTAT NEW DELHI</title>
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    <description>The appellant successfully argued that the services provided to the Airport Authority were not liable to excise duty under the Central Excise Act, 1944. Documentation services, installation and check out services, training to customer personnel, and amortization of cost were all found not to be subject to excise duty. The appellant demonstrated the execution of divisible contracts clearly separating supply from services, with only minor parts subject to duty. The appeal was successful, with no excise duty liability imposed on the services provided.</description>
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    <pubDate>Thu, 27 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 709 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=173540</link>
      <description>The appellant successfully argued that the services provided to the Airport Authority were not liable to excise duty under the Central Excise Act, 1944. Documentation services, installation and check out services, training to customer personnel, and amortization of cost were all found not to be subject to excise duty. The appellant demonstrated the execution of divisible contracts clearly separating supply from services, with only minor parts subject to duty. The appeal was successful, with no excise duty liability imposed on the services provided.</description>
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      <pubDate>Thu, 27 Jun 2013 00:00:00 +0530</pubDate>
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