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    <title>2018 (9) TMI 661 - CESTAT NEW DELHI</title>
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    <description>The tribunal set aside the demand for construction and maintenance of roads, ruling that maintenance of roads should not be taxable. The appellant was granted the benefit of the Composition Scheme under the Works Contracts (Composition Scheme) for Payment of Service Tax Rules, 2007. Other decisions of the adjudicating authority were upheld, and the appeal was partly allowed with consequential benefits.</description>
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      <description>The tribunal set aside the demand for construction and maintenance of roads, ruling that maintenance of roads should not be taxable. The appellant was granted the benefit of the Composition Scheme under the Works Contracts (Composition Scheme) for Payment of Service Tax Rules, 2007. Other decisions of the adjudicating authority were upheld, and the appeal was partly allowed with consequential benefits.</description>
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