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    <title>2018 (3) TMI 554 - CESTAT CHENNAI</title>
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    <description>The Tribunal determined that the contracts in question were composite works contracts and not simple service contracts for taxation purposes. They noted that the contracts involved various elements such as design, supply, erection, testing, commissioning, and maintenance work, constituting a typical works contract service. As a result, the Tribunal dismissed the Revenue&#039;s appeal and disposed of the respondent&#039;s cross-objection accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356851</link>
      <description>The Tribunal determined that the contracts in question were composite works contracts and not simple service contracts for taxation purposes. They noted that the contracts involved various elements such as design, supply, erection, testing, commissioning, and maintenance work, constituting a typical works contract service. As a result, the Tribunal dismissed the Revenue&#039;s appeal and disposed of the respondent&#039;s cross-objection accordingly.</description>
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