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    <title>2017 (9) TMI 792 - CESTAT NEW DELHI</title>
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    <description>The Tribunal, relying on a Supreme Court decision, classified services related to petrol pumps under works contract service from 01.06.2007 onwards. The demand for service tax for the period before this date was set aside. The appellant was directed to pay service tax for the subsequent period but penalties were revoked due to the conclusive determination of service classification post the Supreme Court ruling.</description>
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      <description>The Tribunal, relying on a Supreme Court decision, classified services related to petrol pumps under works contract service from 01.06.2007 onwards. The demand for service tax for the period before this date was set aside. The appellant was directed to pay service tax for the subsequent period but penalties were revoked due to the conclusive determination of service classification post the Supreme Court ruling.</description>
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