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    <title>2019 (2) TMI 314 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the plumbing services provided were essential for building construction and not merely completion or finishing work. The appellant was deemed eligible for the benefit of Notification No. 01/2006-ST regarding plumbing services, overturning the demand for service tax payment with interest and penalty.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the plumbing services provided were essential for building construction and not merely completion or finishing work. The appellant was deemed eligible for the benefit of Notification No. 01/2006-ST regarding plumbing services, overturning the demand for service tax payment with interest and penalty.</description>
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