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    <title>2019 (5) TMI 374 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming the service tax demand and penalties, allowing the Revenue to recover the collected amount with interest under Section 73A. Emphasizing the Supreme Court&#039;s ruling in Larsen &amp;amp; Toubro Ltd., no service tax could be imposed on composite works contracts before 1 June 2007. The appellant&#039;s liability was limited to depositing the collected service tax with the Central Government.</description>
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      <title>2019 (5) TMI 374 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=379646</link>
      <description>The Tribunal set aside the order confirming the service tax demand and penalties, allowing the Revenue to recover the collected amount with interest under Section 73A. Emphasizing the Supreme Court&#039;s ruling in Larsen &amp;amp; Toubro Ltd., no service tax could be imposed on composite works contracts before 1 June 2007. The appellant&#039;s liability was limited to depositing the collected service tax with the Central Government.</description>
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      <pubDate>Mon, 08 Apr 2019 00:00:00 +0530</pubDate>
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