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    <title>2019 (7) TMI 957 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant in an appeal against the confirmation of a demand under Section 73(2) of the Finance Act 1994, amounting to Rs. 56,45,623, along with interest and penalties. The appellant&#039;s services were classified as &quot;Works Contract Service,&quot; exempting them from service tax liability for the period before 01.06.2007. The Tribunal found discrepancies in the appellant&#039;s tax calculations but did not address the limitation period issue, as the appellant&#039;s non-liability for service tax under Works Contract Service was deemed sufficient to allow the appeal.</description>
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    <pubDate>Thu, 18 Jul 2019 00:00:00 +0530</pubDate>
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      <description>The Tribunal ruled in favor of the appellant in an appeal against the confirmation of a demand under Section 73(2) of the Finance Act 1994, amounting to Rs. 56,45,623, along with interest and penalties. The appellant&#039;s services were classified as &quot;Works Contract Service,&quot; exempting them from service tax liability for the period before 01.06.2007. The Tribunal found discrepancies in the appellant&#039;s tax calculations but did not address the limitation period issue, as the appellant&#039;s non-liability for service tax under Works Contract Service was deemed sufficient to allow the appeal.</description>
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