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    <title>2018 (4) TMI 845 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the contract should be classified under works contract service. No Service Tax liability could be imposed before 01.06.2007 due to the composite nature of the contract and the exclusion of railway projects from works contract service taxation. The decision was supported by legal precedent from previous Tribunal and Supreme Court judgments. The impugned order was set aside, the appeal was allowed in favor of the appellant, and the appeals filed by the Revenue were dismissed.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the contract should be classified under works contract service. No Service Tax liability could be imposed before 01.06.2007 due to the composite nature of the contract and the exclusion of railway projects from works contract service taxation. The decision was supported by legal precedent from previous Tribunal and Supreme Court judgments. The impugned order was set aside, the appeal was allowed in favor of the appellant, and the appeals filed by the Revenue were dismissed.</description>
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      <pubDate>Mon, 19 Mar 2018 00:00:00 +0530</pubDate>
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