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    <title>2020 (7) TMI 88 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal found that no service tax was payable by the appellant for construction services provided, as the activity fell under works contract service due to the supply of material along with the service. The impugned order demanding service tax was set aside, and the appeal was allowed with consequential relief.</description>
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      <description>The Tribunal found that no service tax was payable by the appellant for construction services provided, as the activity fell under works contract service due to the supply of material along with the service. The impugned order demanding service tax was set aside, and the appeal was allowed with consequential relief.</description>
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