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    <title>2016 (3) TMI 104 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, quashed the impugned order, and declared that no tax was leviable on the appellant for providing excluded works contract services to the government entity. The Tribunal held that the services provided fell within the ambit of works contract service but were excluded from taxation due to a specific exclusionary clause related to works contract services in respect of railways.</description>
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      <description>The Tribunal allowed the appeal, quashed the impugned order, and declared that no tax was leviable on the appellant for providing excluded works contract services to the government entity. The Tribunal held that the services provided fell within the ambit of works contract service but were excluded from taxation due to a specific exclusionary clause related to works contract services in respect of railways.</description>
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