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    <title>2017 (5) TMI 701 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the contractor&#039;s appeal, ruling that the services provided were classifiable under works contract service from a specific date due to the composite nature of the contracts involving material supply and labor provision. The Tribunal found the services not liable for works contract tax before that date, emphasizing the importance of adhering to the scope of show cause notices in tax matters and correctly classifying services in composite contracts. The decision highlights the significance of consistency between notices and final orders for fairness in tax assessments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=342963</link>
      <description>The Tribunal upheld the contractor&#039;s appeal, ruling that the services provided were classifiable under works contract service from a specific date due to the composite nature of the contracts involving material supply and labor provision. The Tribunal found the services not liable for works contract tax before that date, emphasizing the importance of adhering to the scope of show cause notices in tax matters and correctly classifying services in composite contracts. The decision highlights the significance of consistency between notices and final orders for fairness in tax assessments.</description>
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      <pubDate>Mon, 27 Feb 2017 00:00:00 +0530</pubDate>
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