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    <title>2023 (6) TMI 246 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed three appeals challenging the classification of construction services for residential houses and the demand for service tax. The Tribunal held that works contract services, including material and labor, were taxable only from 01.06.2007. Relying on legal precedents, the Tribunal set aside the impugned orders and allowed the appeals, clarifying the tax liability for composite contracts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438672</link>
      <description>The Tribunal allowed three appeals challenging the classification of construction services for residential houses and the demand for service tax. The Tribunal held that works contract services, including material and labor, were taxable only from 01.06.2007. Relying on legal precedents, the Tribunal set aside the impugned orders and allowed the appeals, clarifying the tax liability for composite contracts.</description>
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