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    <title>2017 (6) TMI 429 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal found that the services provided did not fall under &#039;Erection, Commissioning and Installation Services&#039; but rather constituted a &#039;Works Contract&#039; involving both goods and services. Consequently, the Tribunal granted a complete waiver of the pre-deposit for the service tax amount, interest, and penalties, emphasizing the incorrect classification by the Revenue. Recovery was stayed pending the appeal, reflecting the Tribunal&#039;s decision on the misclassification issue.</description>
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