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    <title>2018 (12) TMI 83 - CESTAT CHANDIGARH</title>
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    <description>Construction activity involving both supply of services and transfer of property in goods was held to be a composite works contract service, not construction of residential complex service or commercial or industrial construction service. Applying the governing classification principle, the taxable entry adopted in the impugned order was incorrect because the activity could not be assessed under the wrong construction-related category. As a result, the service tax demand raised under that classification was not sustainable and the impugned order was set aside.</description>
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      <description>Construction activity involving both supply of services and transfer of property in goods was held to be a composite works contract service, not construction of residential complex service or commercial or industrial construction service. Applying the governing classification principle, the taxable entry adopted in the impugned order was incorrect because the activity could not be assessed under the wrong construction-related category. As a result, the service tax demand raised under that classification was not sustainable and the impugned order was set aside.</description>
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