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    <title>2017 (5) TMI 955 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the service tax demand for the period 2005-2006 to 2006-2007. It was held that the services provided did not fall under taxable service for levy of service tax as they predated the introduction of service tax under &quot;works contract service.&quot; The Tribunal also confirmed the liability of the appellant to pay interest on delayed payment of service tax on advances. The appeal was allowed, and the decision was pronounced on 30/03/2017.</description>
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      <title>2017 (5) TMI 955 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=343217</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the service tax demand for the period 2005-2006 to 2006-2007. It was held that the services provided did not fall under taxable service for levy of service tax as they predated the introduction of service tax under &quot;works contract service.&quot; The Tribunal also confirmed the liability of the appellant to pay interest on delayed payment of service tax on advances. The appeal was allowed, and the decision was pronounced on 30/03/2017.</description>
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      <pubDate>Thu, 30 Mar 2017 00:00:00 +0530</pubDate>
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