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    <title>2017 (1) TMI 1363 - CESTAT CHENNAI</title>
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    <description>CESTAT Chennai held that the appellant provided works contract services, not commercial or industrial construction services, and thus no tax was payable on contracts executed before 1 June 2007. For the period from 1 June 2007 to 30 September 2008, although the services were taxable, the SCN&#039;s limited scope did not allow confirmation of tax demand beyond commercial or industrial construction services. The tribunal disallowed separating the service component from the contract. The appeal was allowed in favor of the appellant.</description>
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    <pubDate>Thu, 14 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 1363 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=338283</link>
      <description>CESTAT Chennai held that the appellant provided works contract services, not commercial or industrial construction services, and thus no tax was payable on contracts executed before 1 June 2007. For the period from 1 June 2007 to 30 September 2008, although the services were taxable, the SCN&#039;s limited scope did not allow confirmation of tax demand beyond commercial or industrial construction services. The tribunal disallowed separating the service component from the contract. The appeal was allowed in favor of the appellant.</description>
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      <pubDate>Thu, 14 Jul 2016 00:00:00 +0530</pubDate>
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