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    <title>2023 (3) TMI 537 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand and the Order-in-Original for Service Tax. The appellant, engaged in construction services, successfully argued that their activities did not attract service tax liability as per precedents, even for the period after 1.6.2007. The Tribunal held that the services provided were composite works contracts and not subject to service tax, ruling in favor of the appellant based on the Chennai Bench&#039;s precedent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435151</link>
      <description>The Tribunal allowed the appeal, setting aside the demand and the Order-in-Original for Service Tax. The appellant, engaged in construction services, successfully argued that their activities did not attract service tax liability as per precedents, even for the period after 1.6.2007. The Tribunal held that the services provided were composite works contracts and not subject to service tax, ruling in favor of the appellant based on the Chennai Bench&#039;s precedent.</description>
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      <pubDate>Mon, 20 Feb 2023 00:00:00 +0530</pubDate>
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