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    <title>2018 (9) TMI 1450 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled in favor of the department, emphasizing that for composite contracts, the value of both supply and service elements should be combined for service tax purposes under the work contract composition scheme. The tribunal set aside the previous decision and remanded the case for re-evaluation by the adjudicating authority, directing a re-determination of the service tax payable.</description>
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      <description>The tribunal ruled in favor of the department, emphasizing that for composite contracts, the value of both supply and service elements should be combined for service tax purposes under the work contract composition scheme. The tribunal set aside the previous decision and remanded the case for re-evaluation by the adjudicating authority, directing a re-determination of the service tax payable.</description>
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