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    <title>2019 (3) TMI 668 - CESTAT CHENNAI</title>
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    <description>The tribunal allowed the appellant&#039;s appeal, setting aside the service tax demand under Residential Complex Services for a composite contract. Citing relevant case laws, including a Supreme Court decision and a Chennai Bench ruling, the tribunal held that service tax liability for such contracts should be under Works Contract Service, not under CICS. The appellant was granted relief based on the interpretation of legal provisions and precedents, with consequential benefits provided as per the law.</description>
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      <description>The tribunal allowed the appellant&#039;s appeal, setting aside the service tax demand under Residential Complex Services for a composite contract. Citing relevant case laws, including a Supreme Court decision and a Chennai Bench ruling, the tribunal held that service tax liability for such contracts should be under Works Contract Service, not under CICS. The appellant was granted relief based on the interpretation of legal provisions and precedents, with consequential benefits provided as per the law.</description>
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