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    <title>2019 (5) TMI 1814 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order. It held that income from supplying cranes and mobilizing labor was independent of plant erection work orders and not taxable. The reliance on Rule 5(1) of the 2006 Rules was deemed unjustified, and penalties imposed were overturned.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order. It held that income from supplying cranes and mobilizing labor was independent of plant erection work orders and not taxable. The reliance on Rule 5(1) of the 2006 Rules was deemed unjustified, and penalties imposed were overturned.</description>
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