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    <title>2007 (11) TMI 182 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellants, stating that no service tax could be levied on turnkey projects for the period before specific legislative amendments were made. The Tribunal found that the services provided by the Appellants were related to erection, installation, and commissioning of the project, and no service was supplied to the client during the relevant period. The Tribunal set aside the impugned order and allowed the appeal in favor of the Appellants, granting them consequential benefits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3926</link>
      <description>The Tribunal ruled in favor of the Appellants, stating that no service tax could be levied on turnkey projects for the period before specific legislative amendments were made. The Tribunal found that the services provided by the Appellants were related to erection, installation, and commissioning of the project, and no service was supplied to the client during the relevant period. The Tribunal set aside the impugned order and allowed the appeal in favor of the Appellants, granting them consequential benefits.</description>
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      <pubDate>Fri, 02 Nov 2007 00:00:00 +0530</pubDate>
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