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    <title>2018 (11) TMI 1224 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under the Finance Act, 1944, eligibility for the Works Contract Composition Scheme, misclassification of services, tax liability, benefit of exemption under Notification No.1/2006-ST, artificial bifurcation of contracts, and the limitation period for demand. The appellant successfully argued that they were entitled to the benefit of the Works Contract Composition Scheme, correctly paid the service tax, and that the demand was time-barred, leading to the Tribunal setting aside the impugned order and allowing the appeal with consequential benefit.</description>
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    <pubDate>Wed, 19 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 1224 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=370881</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under the Finance Act, 1944, eligibility for the Works Contract Composition Scheme, misclassification of services, tax liability, benefit of exemption under Notification No.1/2006-ST, artificial bifurcation of contracts, and the limitation period for demand. The appellant successfully argued that they were entitled to the benefit of the Works Contract Composition Scheme, correctly paid the service tax, and that the demand was time-barred, leading to the Tribunal setting aside the impugned order and allowing the appeal with consequential benefit.</description>
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      <pubDate>Wed, 19 Sep 2018 00:00:00 +0530</pubDate>
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