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    <title>2019 (5) TMI 264 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order confirming the demand of service tax and penalty imposed on the appellant. The services provided were correctly classified as Works Contract Service both before and after June 1, 2007. As the demand was raised under the wrong category in the Show Cause Notice, the recovery of service tax was deemed unsustainable, leading to the appeal being allowed.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order confirming the demand of service tax and penalty imposed on the appellant. The services provided were correctly classified as Works Contract Service both before and after June 1, 2007. As the demand was raised under the wrong category in the Show Cause Notice, the recovery of service tax was deemed unsustainable, leading to the appeal being allowed.</description>
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