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    <title>2017 (1) TMI 1385 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants/assessees, setting aside the service tax liability on composite contracts involving supply of materials and provision of services for Indian Railways/DMRC. The judgment was based on the legal position established by the Hon&#039;ble Supreme Court and the exclusion of such services from tax liability under &quot;Works Contract Service.&quot; The appeals filed by the Revenue were dismissed, confirming the decision to drop the demands on construction activities undertaken for railways.</description>
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      <description>The Tribunal ruled in favor of the appellants/assessees, setting aside the service tax liability on composite contracts involving supply of materials and provision of services for Indian Railways/DMRC. The judgment was based on the legal position established by the Hon&#039;ble Supreme Court and the exclusion of such services from tax liability under &quot;Works Contract Service.&quot; The appeals filed by the Revenue were dismissed, confirming the decision to drop the demands on construction activities undertaken for railways.</description>
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      <pubDate>Mon, 23 Jan 2017 00:00:00 +0530</pubDate>
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