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    <title>2017 (6) TMI 1107 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that their work did not fall under the categories of construction service or commercial and industrial construction service for the period 2004-05 to 2008-09. The demand for service tax, penalties, and interest was deemed unsustainable as the appellant&#039;s work constituted a works contract not taxable before a certain date. The appeal was allowed, setting aside the impugned orders, and granting the appellant consequential benefits in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that their work did not fall under the categories of construction service or commercial and industrial construction service for the period 2004-05 to 2008-09. The demand for service tax, penalties, and interest was deemed unsustainable as the appellant&#039;s work constituted a works contract not taxable before a certain date. The appeal was allowed, setting aside the impugned orders, and granting the appellant consequential benefits in accordance with the law.</description>
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