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    <title>2021 (2) TMI 455 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the contracts were composite works contracts and not liable for service tax under erection, commissioning, or installation services before June 1, 2007. The appeal was allowed, setting aside the order and granting consequential relief. The Tribunal stressed the significance of adhering to binding judicial precedents and criticized the Commissioner for failing to do so.</description>
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      <description>The Tribunal held that the contracts were composite works contracts and not liable for service tax under erection, commissioning, or installation services before June 1, 2007. The appeal was allowed, setting aside the order and granting consequential relief. The Tribunal stressed the significance of adhering to binding judicial precedents and criticized the Commissioner for failing to do so.</description>
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