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    <title>2020 (1) TMI 676 - CESTAT NEW DELHI</title>
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    <description>A subcontractor&#039;s service tax liability was treated as a settled principle, but the remaining claims had to be examined on merits. The first appellate authority had not addressed the subcontractor&#039;s contentions on threshold exemption, other stated service exemptions, or deduction of the value of materials used in providing the service. A fresh determination was therefore required with findings on each claimed ground. The matter was remanded for de novo computation of service tax liability after considering all objections, and the appeal succeeded to that extent.</description>
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      <title>2020 (1) TMI 676 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=391063</link>
      <description>A subcontractor&#039;s service tax liability was treated as a settled principle, but the remaining claims had to be examined on merits. The first appellate authority had not addressed the subcontractor&#039;s contentions on threshold exemption, other stated service exemptions, or deduction of the value of materials used in providing the service. A fresh determination was therefore required with findings on each claimed ground. The matter was remanded for de novo computation of service tax liability after considering all objections, and the appeal succeeded to that extent.</description>
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      <pubDate>Thu, 09 Jan 2020 00:00:00 +0530</pubDate>
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