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    <title>2017 (11) TMI 615 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming tax liability for construction and erection activities, citing discrepancies in the show cause notice and classification issues. The case was remanded to the original authority for a fresh examination, emphasizing the need for a correct legal position and factual assessment. The appellant was granted an opportunity to present their case, and the Revenue&#039;s concerns were to be addressed. The appeals were allowed for reconsideration based on the composite nature of contracts and the correct calculation of abatement.</description>
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      <description>The Tribunal set aside the order confirming tax liability for construction and erection activities, citing discrepancies in the show cause notice and classification issues. The case was remanded to the original authority for a fresh examination, emphasizing the need for a correct legal position and factual assessment. The appellant was granted an opportunity to present their case, and the Revenue&#039;s concerns were to be addressed. The appeals were allowed for reconsideration based on the composite nature of contracts and the correct calculation of abatement.</description>
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