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    <title>2016 (6) TMI 776 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI remanded a case concerning the applicability of service tax on construction activities. The appellant argued for taxation under the works contract category post the Supreme Court&#039;s decision in L&amp;amp;T Ltd. case. The Revenue insisted on re-examining each contract with the service recipient in light of the Supreme Court&#039;s ruling. The Tribunal set aside the previous order and remanded the matter to the adjudicating authority for determining the appellant&#039;s tax liability post the Supreme Court&#039;s judgment, allowing further examination and clarification on the service tax issue. The appeal was allowed by way of remand, providing the appellant with an opportunity for a detailed assessment.</description>
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    <pubDate>Tue, 29 Mar 2016 00:00:00 +0530</pubDate>
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      <title>2016 (6) TMI 776 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=329067</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI remanded a case concerning the applicability of service tax on construction activities. The appellant argued for taxation under the works contract category post the Supreme Court&#039;s decision in L&amp;amp;T Ltd. case. The Revenue insisted on re-examining each contract with the service recipient in light of the Supreme Court&#039;s ruling. The Tribunal set aside the previous order and remanded the matter to the adjudicating authority for determining the appellant&#039;s tax liability post the Supreme Court&#039;s judgment, allowing further examination and clarification on the service tax issue. The appeal was allowed by way of remand, providing the appellant with an opportunity for a detailed assessment.</description>
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      <pubDate>Tue, 29 Mar 2016 00:00:00 +0530</pubDate>
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