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    <title>2017 (2) TMI 1372 - CESTAT CHENNAI</title>
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    <description>Abatement from service tax was not admissible where goods were used in executing the contract but no transfer of property in those goods to the service recipient was shown. The analysis treated transfer of property as necessary to establish a sale of goods; absent that transfer, the contract remained a pure service contract and could not qualify for the claimed abatement. The claim was therefore rejected.</description>
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      <title>2017 (2) TMI 1372 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=274212</link>
      <description>Abatement from service tax was not admissible where goods were used in executing the contract but no transfer of property in those goods to the service recipient was shown. The analysis treated transfer of property as necessary to establish a sale of goods; absent that transfer, the contract remained a pure service contract and could not qualify for the claimed abatement. The claim was therefore rejected.</description>
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