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    <title>2018 (6) TMI 660 - CESTAT CHENNAI</title>
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    <description>Indivisible works contracts were not liable to service tax before 1 June 2007, so the demand for that period could not survive. For the subsequent period, the levy involved a contentious interpretational dispute; penalties were therefore unwarranted. Payment of service tax under the composition scheme for the post-1 June 2007 period was permitted. The appeal was partially allowed through deletion of the pre-2007 demand and later-period penalties, with composition-scheme payment allowed.</description>
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      <description>Indivisible works contracts were not liable to service tax before 1 June 2007, so the demand for that period could not survive. For the subsequent period, the levy involved a contentious interpretational dispute; penalties were therefore unwarranted. Payment of service tax under the composition scheme for the post-1 June 2007 period was permitted. The appeal was partially allowed through deletion of the pre-2007 demand and later-period penalties, with composition-scheme payment allowed.</description>
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