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    <title>2020 (4) TMI 146 - CESTAT, CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the service tax amount for the construction of approach roads to weigh bridges was not recoverable. The decision was based on the distinction between the purpose of the roads and residential complexes, leading to the exclusion of the road&#039;s value from the taxable amount.</description>
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