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    <title>2015 (12) TMI 1357 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, holding that the service tax liability should not have been imposed under specific services but treated as a composite works contract. The decision clarified the distinction between service contracts and composite works contracts for determining service tax liability, emphasizing adherence to legislative intent and the nature of the contract. The impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <description>The tribunal ruled in favor of the appellant, holding that the service tax liability should not have been imposed under specific services but treated as a composite works contract. The decision clarified the distinction between service contracts and composite works contracts for determining service tax liability, emphasizing adherence to legislative intent and the nature of the contract. The impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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