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    <title>2018 (5) TMI 215 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed by the Tribunal, remanding the matter for further scrutiny to determine if the appellant&#039;s services constituted Works Contract Service, referencing a Supreme Court judgment on service tax. The Ld. Commissioner had reduced the demand after re-evaluating the evidence. The case focused on the taxation of Erectioning and Commissioning services provided by the appellant to M/s BPCL &amp;amp; IOCL, with the appellant disputing the characterization of the services provided.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359651</link>
      <description>The appeal was allowed by the Tribunal, remanding the matter for further scrutiny to determine if the appellant&#039;s services constituted Works Contract Service, referencing a Supreme Court judgment on service tax. The Ld. Commissioner had reduced the demand after re-evaluating the evidence. The case focused on the taxation of Erectioning and Commissioning services provided by the appellant to M/s BPCL &amp;amp; IOCL, with the appellant disputing the characterization of the services provided.</description>
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