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    <title>2022 (9) TMI 902 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order, determining that the appellant entered into a composite Engineering, Procurement, and Construction (EPC) contract on a turnkey basis, precluding individual taxation of its components. The Tribunal found the contract to be a single works contract exempt from service tax, nullifying the service tax demand and penalties.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s order, determining that the appellant entered into a composite Engineering, Procurement, and Construction (EPC) contract on a turnkey basis, precluding individual taxation of its components. The Tribunal found the contract to be a single works contract exempt from service tax, nullifying the service tax demand and penalties.</description>
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