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    <title>2016 (3) TMI 162 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal and upheld the confirmation of the service tax demand under Section 65(105)(zzw) of the Finance Act, 1994 for providing &quot;Pandal and Shamiana Contract Service.&quot; The appellant&#039;s argument that their activities did not fall under the mentioned section was rejected, as the Tribunal found that the services provided by the appellant fell within the defined scope of the statute. The Tribunal emphasized the clear statutory provisions and rejected the appellant&#039;s non-taxability belief, noting that they had previously charged service tax.</description>
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    <pubDate>Thu, 30 Jul 2015 00:00:00 +0530</pubDate>
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      <title>2016 (3) TMI 162 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=272350</link>
      <description>The Tribunal dismissed the appeal and upheld the confirmation of the service tax demand under Section 65(105)(zzw) of the Finance Act, 1994 for providing &quot;Pandal and Shamiana Contract Service.&quot; The appellant&#039;s argument that their activities did not fall under the mentioned section was rejected, as the Tribunal found that the services provided by the appellant fell within the defined scope of the statute. The Tribunal emphasized the clear statutory provisions and rejected the appellant&#039;s non-taxability belief, noting that they had previously charged service tax.</description>
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      <pubDate>Thu, 30 Jul 2015 00:00:00 +0530</pubDate>
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