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    <title>2017 (3) TMI 1100 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order except for the normal period demand related to the erection of the service station. The appellant was entitled to consequential benefits in accordance with the law. The judgment confirmed that such works executed for Government undertakings for non-commercial purposes were not exigible to service tax, aligning with the Larger Bench decision and the Hon&#039;ble Madras High Court&#039;s ruling in Indian Hume Pipes Ltd.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order except for the normal period demand related to the erection of the service station. The appellant was entitled to consequential benefits in accordance with the law. The judgment confirmed that such works executed for Government undertakings for non-commercial purposes were not exigible to service tax, aligning with the Larger Bench decision and the Hon&#039;ble Madras High Court&#039;s ruling in Indian Hume Pipes Ltd.</description>
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