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    <title>2018 (4) TMI 906 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under Service Tax. The dispute revolved around whether the services provided should be categorized as &quot;Works Contract Service&quot; or &quot;Erection, Commissioning or Installation of Plant and Machinery and Equipment Service.&quot; After considering the activities undertaken by the appellant and a Supreme Court judgment, the Tribunal determined that the services fell under the &quot;Works Contract Service&quot; category. Consequently, the Service Tax demand under the alternative category was set aside, and the appeal was allowed in favor of the appellant.</description>
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    <pubDate>Tue, 20 Feb 2018 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 906 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=358795</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under Service Tax. The dispute revolved around whether the services provided should be categorized as &quot;Works Contract Service&quot; or &quot;Erection, Commissioning or Installation of Plant and Machinery and Equipment Service.&quot; After considering the activities undertaken by the appellant and a Supreme Court judgment, the Tribunal determined that the services fell under the &quot;Works Contract Service&quot; category. Consequently, the Service Tax demand under the alternative category was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <pubDate>Tue, 20 Feb 2018 00:00:00 +0530</pubDate>
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