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    <title>2022 (7) TMI 1184 - CESTAT NEW DELHI</title>
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    <description>The Tribunal classified the appellant&#039;s services as &quot;works contract services,&quot; following the Supreme Court&#039;s judgment in Commissioner of Central Excise &amp;amp; Customs Vs. Larsen and Toubro Ltd. The show cause notices demanding service tax under a different category were deemed unsustainable. The penalties imposed under the Finance Act, 1994, were also set aside. The appeals were allowed, providing consequential relief to the appellant.</description>
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    <pubDate>Wed, 27 Jul 2022 00:00:00 +0530</pubDate>
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      <description>The Tribunal classified the appellant&#039;s services as &quot;works contract services,&quot; following the Supreme Court&#039;s judgment in Commissioner of Central Excise &amp;amp; Customs Vs. Larsen and Toubro Ltd. The show cause notices demanding service tax under a different category were deemed unsustainable. The penalties imposed under the Finance Act, 1994, were also set aside. The appeals were allowed, providing consequential relief to the appellant.</description>
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