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    <description>Service tax demand on painting activity undertaken as part of authorised service station work was set aside and the matter remanded for fresh consideration because the later Supreme Court ruling on works contract treatment had not been applied. The tribunal found that the nature of the activity and the possible availability of exemption or valuation relief still required examination on the existing material, so the Commissioner (Appeals) had to decide the issue afresh in accordance with law.</description>
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      <description>Service tax demand on painting activity undertaken as part of authorised service station work was set aside and the matter remanded for fresh consideration because the later Supreme Court ruling on works contract treatment had not been applied. The tribunal found that the nature of the activity and the possible availability of exemption or valuation relief still required examination on the existing material, so the Commissioner (Appeals) had to decide the issue afresh in accordance with law.</description>
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