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    <title>2019 (7) TMI 151 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the lower court&#039;s decision and allowed the appeal, determining that the services provided by the appellant fell under the &quot;supply of tangible goods service&quot; category rather than &quot;site formation and clearance service.&quot; The Tribunal emphasized the importance of accurately classifying services for tax purposes and granted the appellant consequential benefits, ruling in their favor based on the provisions of the Finance Act, 1994.</description>
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      <description>The Tribunal set aside the lower court&#039;s decision and allowed the appeal, determining that the services provided by the appellant fell under the &quot;supply of tangible goods service&quot; category rather than &quot;site formation and clearance service.&quot; The Tribunal emphasized the importance of accurately classifying services for tax purposes and granted the appellant consequential benefits, ruling in their favor based on the provisions of the Finance Act, 1994.</description>
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      <pubDate>Wed, 23 Jan 2019 00:00:00 +0530</pubDate>
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