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    <description>Dispute over whether manufacture and installation of doors and windows in a newly constructed hotel qualifies as an Original Works Contract under Rule 2A, affecting abatement and service tax valuation; officer relied on a narrower interpretation invoking a non-existent limiting term, while advisers point to the rule text and an amended statutory definition (inserting &quot;fitting out&quot;) to support the broader classification and urge contesting the reassessment.</description>
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      <description>Dispute over whether manufacture and installation of doors and windows in a newly constructed hotel qualifies as an Original Works Contract under Rule 2A, affecting abatement and service tax valuation; officer relied on a narrower interpretation invoking a non-existent limiting term, while advisers point to the rule text and an amended statutory definition (inserting &quot;fitting out&quot;) to support the broader classification and urge contesting the reassessment.</description>
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