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    <title>2018 (11) TMI 1083 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the construction of water treatment plant and sewage treatment plant was not subject to service tax under works contract service. The Tribunal considered previous decisions and determined that the projects undertaken by the appellant for Government bodies were non-commercial and fell under the exclusion clause of works contract service, thus exempt from service tax. The demand for service tax was set aside, and the appellant&#039;s refund claim was allowed based on established precedents.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the construction of water treatment plant and sewage treatment plant was not subject to service tax under works contract service. The Tribunal considered previous decisions and determined that the projects undertaken by the appellant for Government bodies were non-commercial and fell under the exclusion clause of works contract service, thus exempt from service tax. The demand for service tax was set aside, and the appellant&#039;s refund claim was allowed based on established precedents.</description>
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      <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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