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    <title>2017 (1) TMI 36 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning service tax liability on composite works contracts. It held that service tax liability prior to 01/06/2007 was not applicable to such contracts. The appellants were deemed eligible for the composition rate on works contract services from 01/06/2007, and their tax liability was to be re-calculated accordingly. Additionally, the Tribunal found the time-barred demand for service tax liability to be unsustainable, limiting the liability to the normal period under the Finance Act, 1994, and setting aside penalties imposed on the appellants.</description>
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    <pubDate>Fri, 16 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 36 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=336956</link>
      <description>The Tribunal ruled in favor of the appellants in a case concerning service tax liability on composite works contracts. It held that service tax liability prior to 01/06/2007 was not applicable to such contracts. The appellants were deemed eligible for the composition rate on works contract services from 01/06/2007, and their tax liability was to be re-calculated accordingly. Additionally, the Tribunal found the time-barred demand for service tax liability to be unsustainable, limiting the liability to the normal period under the Finance Act, 1994, and setting aside penalties imposed on the appellants.</description>
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      <pubDate>Fri, 16 Dec 2016 00:00:00 +0530</pubDate>
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