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    <title>2016 (2) TMI 315 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a dispute over demands under a Works Contract service, supporting their argument for a consistent 2% tax rate based on the Composition scheme. The appellant&#039;s claim of an overstated demand due to advances received was acknowledged. The Tribunal ordered a pre-deposit of Rs. 3 crores within 8 weeks, with the remaining liability stayed pending appeal, subject to compliance with the pre-deposit condition. Failure to comply would lead to the dismissal of the appeal. The Tribunal also addressed issues related to the applicability of tax rates and time limits for demands under show cause notices.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271610</link>
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      <pubDate>Tue, 22 Dec 2015 00:00:00 +0530</pubDate>
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