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    <title>2018 (10) TMI 403 - CESTAT CHENNAI</title>
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    <description>The case involved disputes over the applicability of service tax on construction activities, bifurcation of service value, denial of abatement, classification under Works Contract Service, and exemption notifications. The appellant challenged the department&#039;s demands, arguing for exemption under different notifications and contesting the classification of activities. Key points included the transfer of property in goods, compliance with exemption notifications, and consistency in demand classification. Ultimately, the Tribunal ruled in favor of the appellant, emphasizing compliance with relevant regulations and citing precedents to support their arguments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368437</link>
      <description>The case involved disputes over the applicability of service tax on construction activities, bifurcation of service value, denial of abatement, classification under Works Contract Service, and exemption notifications. The appellant challenged the department&#039;s demands, arguing for exemption under different notifications and contesting the classification of activities. Key points included the transfer of property in goods, compliance with exemption notifications, and consistency in demand classification. Ultimately, the Tribunal ruled in favor of the appellant, emphasizing compliance with relevant regulations and citing precedents to support their arguments.</description>
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