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    <title>2015 (10) TMI 2102 - CESTAT BANGALORE</title>
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    <description>The Tribunal remanded the matter back to the Commissioner (A) for reconsideration in light of the Supreme Court&#039;s decision regarding the liability of work contracts for service tax prior to 1.6.2007. The Tribunal emphasized the need to determine liability in accordance with legal precedents and to consider the appropriate time limitations for show-cause notices, as highlighted in the case of Nizam Sugar Factory vs. CCE. Both the stay petition and the appeal were disposed of with the directive to apply relevant legal decisions in assessing liability and time constraints for show-cause notices.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266828</link>
      <description>The Tribunal remanded the matter back to the Commissioner (A) for reconsideration in light of the Supreme Court&#039;s decision regarding the liability of work contracts for service tax prior to 1.6.2007. The Tribunal emphasized the need to determine liability in accordance with legal precedents and to consider the appropriate time limitations for show-cause notices, as highlighted in the case of Nizam Sugar Factory vs. CCE. Both the stay petition and the appeal were disposed of with the directive to apply relevant legal decisions in assessing liability and time constraints for show-cause notices.</description>
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