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    <title>2020 (2) TMI 294 - CESTAT NEW DELHI</title>
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    <description>The Tribunal classified the appellant&#039;s service as &#039;works contract service&#039; in accordance with the SC&#039;s Larsen &amp; Toubro judgment, exempting private road construction. It dismissed the Revenue&#039;s appeal, allowed the assessee&#039;s cross objections, and instructed the assessee to calculate tax liability under the works contract composition scheme. The Revenue&#039;s withdrawal application was disposed of.</description>
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      <description>The Tribunal classified the appellant&#039;s service as &#039;works contract service&#039; in accordance with the SC&#039;s Larsen &amp; Toubro judgment, exempting private road construction. It dismissed the Revenue&#039;s appeal, allowed the assessee&#039;s cross objections, and instructed the assessee to calculate tax liability under the works contract composition scheme. The Revenue&#039;s withdrawal application was disposed of.</description>
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