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    <title>2019 (11) TMI 679 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the appellant&#039;s activities constituted indivisible works contracts taxable only from 1.6.2007. The demands for service tax on various services, including Health Club and Fitness Centre Service, Real Estate Agent Service, and Maintenance or Repair Service, were deemed unsustainable. The demand for excess utilization of CENVAT credit was also found invalid as the appellant&#039;s activities did not fall under taxable services. As a result, the impugned order was set aside, and the appeal was allowed.</description>
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    <pubDate>Thu, 14 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 679 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=388430</link>
      <description>The Tribunal held that the appellant&#039;s activities constituted indivisible works contracts taxable only from 1.6.2007. The demands for service tax on various services, including Health Club and Fitness Centre Service, Real Estate Agent Service, and Maintenance or Repair Service, were deemed unsustainable. The demand for excess utilization of CENVAT credit was also found invalid as the appellant&#039;s activities did not fall under taxable services. As a result, the impugned order was set aside, and the appeal was allowed.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 14 Nov 2019 00:00:00 +0530</pubDate>
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