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    <title>2022 (6) TMI 1261 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found the lower court&#039;s calculation of service tax liability on 100% of the turnover to be illegal. It highlighted relevant notifications and laws, stating that service tax should only apply to the service component of works contracts. The Tribunal allowed the appeal, directing the appellant to recalculate the service tax payable and submit a calculation sheet to the assessing officer. Penalties imposed were nullified, and no interest was deemed payable. The appeal was allowed, and the order was pronounced in open court.</description>
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    <pubDate>Thu, 16 Jun 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=424420</link>
      <description>The Tribunal found the lower court&#039;s calculation of service tax liability on 100% of the turnover to be illegal. It highlighted relevant notifications and laws, stating that service tax should only apply to the service component of works contracts. The Tribunal allowed the appeal, directing the appellant to recalculate the service tax payable and submit a calculation sheet to the assessing officer. Penalties imposed were nullified, and no interest was deemed payable. The appeal was allowed, and the order was pronounced in open court.</description>
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      <pubDate>Thu, 16 Jun 2022 00:00:00 +0530</pubDate>
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