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    <title>2018 (12) TMI 1117 - CALCUTTA HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioners, holding that Service Tax was not applicable to their indivisible works contracts related to infrastructure projects before the 2007 amendment. The Court quashed the show-cause-cum-demand notice and all consequential steps, emphasizing the correct application of legal precedents and jurisdiction assumption. The petitioners&#039; contracts were found not liable for Service Tax, and the Court disposed of the related petitions without imposing costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372348</link>
      <description>The Court ruled in favor of the petitioners, holding that Service Tax was not applicable to their indivisible works contracts related to infrastructure projects before the 2007 amendment. The Court quashed the show-cause-cum-demand notice and all consequential steps, emphasizing the correct application of legal precedents and jurisdiction assumption. The petitioners&#039; contracts were found not liable for Service Tax, and the Court disposed of the related petitions without imposing costs.</description>
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      <pubDate>Wed, 12 Dec 2018 00:00:00 +0530</pubDate>
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