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    <title>2018 (5) TMI 784 - CESTAT NEW DELHI</title>
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    <description>The appeal filed by the Revenue was dismissed, upholding the decision of the Commissioner (Appeals) and affirming that service tax should not be levied on composite contracts for construction of complexes as per the judgment of the Hon&#039;ble Delhi High Court. The Appellate Tribunal found that the benefit of the judgment should not be denied to the appellant, as it was rendered &quot;in rem&quot; and not &quot;in personem.&quot;</description>
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      <description>The appeal filed by the Revenue was dismissed, upholding the decision of the Commissioner (Appeals) and affirming that service tax should not be levied on composite contracts for construction of complexes as per the judgment of the Hon&#039;ble Delhi High Court. The Appellate Tribunal found that the benefit of the judgment should not be denied to the appellant, as it was rendered &quot;in rem&quot; and not &quot;in personem.&quot;</description>
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