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    <title>2022 (9) TMI 853 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the impugned order that the services provided to Delhi Jal Board (DJB) and Delhi Metro Rail Corporation (DMRC) were not taxable under the relevant sections of the Finance Act, 1994. The decision was based on the nature of services being for public utilities and falling outside the scope of taxable services. Procedural issues, including the lack of necessary documents and failure to produce relevant contracts, further weakened the appellant&#039;s case. The appeal was dismissed on 15/09/2022.</description>
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      <title>2022 (9) TMI 853 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=427908</link>
      <description>The Tribunal dismissed the appeal, upholding the impugned order that the services provided to Delhi Jal Board (DJB) and Delhi Metro Rail Corporation (DMRC) were not taxable under the relevant sections of the Finance Act, 1994. The decision was based on the nature of services being for public utilities and falling outside the scope of taxable services. Procedural issues, including the lack of necessary documents and failure to produce relevant contracts, further weakened the appellant&#039;s case. The appeal was dismissed on 15/09/2022.</description>
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