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    <title>2018 (10) TMI 91 - CESTAT ALLAHABAD</title>
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    <description>The appeals arising from an order confirming a demand and penalties under Sections 76, 77 &amp;amp; 78 of the Finance Act, 1994 were disposed of by the Tribunal. The matter was remanded for fresh adjudication by the Commissioner in light of the Supreme Court&#039;s decision on &#039;Works Contract&#039;. The Tribunal instructed a re-examination of the contract terms and conditions, including the appellant&#039;s contention on services provided to Railways being exempted and the limitation on the demand. Both the revenue&#039;s and the assessee&#039;s appeals were remanded for a fresh decision, allowing for a reevaluation of the issues involved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368125</link>
      <description>The appeals arising from an order confirming a demand and penalties under Sections 76, 77 &amp;amp; 78 of the Finance Act, 1994 were disposed of by the Tribunal. The matter was remanded for fresh adjudication by the Commissioner in light of the Supreme Court&#039;s decision on &#039;Works Contract&#039;. The Tribunal instructed a re-examination of the contract terms and conditions, including the appellant&#039;s contention on services provided to Railways being exempted and the limitation on the demand. Both the revenue&#039;s and the assessee&#039;s appeals were remanded for a fresh decision, allowing for a reevaluation of the issues involved.</description>
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