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    <title>2018 (10) TMI 404 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the demand for service tax under Commercial or Industrial Construction Service (CICS) for the period prior to 1.6.2007 was not sustainable. Post 1.6.2007, composite contracts were taxable under Works Contract Service, not CICS. The demands for service tax under CICS for composite contracts both before and after 1.6.2007 were set aside. The appeal was allowed, and the impugned order was overturned, granting consequential relief to the appellant.</description>
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    <pubDate>Wed, 26 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 404 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=368438</link>
      <description>The Tribunal held that the demand for service tax under Commercial or Industrial Construction Service (CICS) for the period prior to 1.6.2007 was not sustainable. Post 1.6.2007, composite contracts were taxable under Works Contract Service, not CICS. The demands for service tax under CICS for composite contracts both before and after 1.6.2007 were set aside. The appeal was allowed, and the impugned order was overturned, granting consequential relief to the appellant.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 26 Sep 2018 00:00:00 +0530</pubDate>
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