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    <title>2020 (1) TMI 145 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the demand for service tax on a composite contract including a material component. The Tribunal held that when sales tax had been paid on materials used in providing services, charging service tax on the same amount simultaneously was not permissible. Citing legal precedents, the Tribunal set aside the demand for service tax based on the value of materials for which VAT had already been discharged. Consequently, the appeal was allowed, and any consequential relief was granted to the appellant.</description>
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      <title>2020 (1) TMI 145 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=390532</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the demand for service tax on a composite contract including a material component. The Tribunal held that when sales tax had been paid on materials used in providing services, charging service tax on the same amount simultaneously was not permissible. Citing legal precedents, the Tribunal set aside the demand for service tax based on the value of materials for which VAT had already been discharged. Consequently, the appeal was allowed, and any consequential relief was granted to the appellant.</description>
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