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    <title>2018 (11) TMI 1226 - CESTAT KOLKATA</title>
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    <description>Composite contracts for supplying materials and erecting telecom transmission towers were treated as works contract service, not erection, commissioning or installation service, for the period before 1 June 2007, because such composite arrangements could not be split and taxed under another service head. The related demand on that basis was set aside, and the tower-erection issue was remanded for de novo verification of the exact contracts. The GTA demand and associated interest were sustained, as that liability was not disputed on merits and no reason was found to interfere with the adjudication.</description>
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    <pubDate>Wed, 14 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 1226 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=370883</link>
      <description>Composite contracts for supplying materials and erecting telecom transmission towers were treated as works contract service, not erection, commissioning or installation service, for the period before 1 June 2007, because such composite arrangements could not be split and taxed under another service head. The related demand on that basis was set aside, and the tower-erection issue was remanded for de novo verification of the exact contracts. The GTA demand and associated interest were sustained, as that liability was not disputed on merits and no reason was found to interfere with the adjudication.</description>
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      <pubDate>Wed, 14 Nov 2018 00:00:00 +0530</pubDate>
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