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    <title>2018 (4) TMI 1238 - CESTAT CHENNAI</title>
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    <description>Composite works contracts executed before 1 June 2007, involving both material supply and labour, were treated as outside service tax where VAT had been paid on the work orders. The dispute concerned whether such contracts remained taxable for the July 2005 to September 2006 period and whether denial of abatement under Notification No. 15/2004-ST could sustain the demand. Applying the Supreme Court position on the pre-1.6.2007 taxability of composite works contracts, the demand was found unsustainable because the contracts could not be subjected to service tax for that period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359127</link>
      <description>Composite works contracts executed before 1 June 2007, involving both material supply and labour, were treated as outside service tax where VAT had been paid on the work orders. The dispute concerned whether such contracts remained taxable for the July 2005 to September 2006 period and whether denial of abatement under Notification No. 15/2004-ST could sustain the demand. Applying the Supreme Court position on the pre-1.6.2007 taxability of composite works contracts, the demand was found unsustainable because the contracts could not be subjected to service tax for that period.</description>
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