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    <title>2022 (4) TMI 1107 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s abatement claim for commercial construction services due to lack of evidence but exempted them from service tax for the financial year 2008-2009 as their total receipts were below the threshold limit. The decision highlighted the necessity of providing adequate documentation to support claims in tax-related disputes.</description>
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      <description>The Tribunal dismissed the appellant&#039;s abatement claim for commercial construction services due to lack of evidence but exempted them from service tax for the financial year 2008-2009 as their total receipts were below the threshold limit. The decision highlighted the necessity of providing adequate documentation to support claims in tax-related disputes.</description>
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