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    <title>2018 (6) TMI 131 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the respondents were not entitled to avail the Composition Scheme under Works Contract Rules, 2007 for projects running prior to 01.06.2007 and were ineligible for exemption under Notification No.12/2003-ST. However, the Tribunal upheld the exemption for services provided in SEZ, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal held that the respondents were not entitled to avail the Composition Scheme under Works Contract Rules, 2007 for projects running prior to 01.06.2007 and were ineligible for exemption under Notification No.12/2003-ST. However, the Tribunal upheld the exemption for services provided in SEZ, dismissing the Revenue&#039;s appeal.</description>
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