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    <title>2009 (2) TMI 142 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. It held that the service provided constituted a &#039;works contract&#039; and was not subject to Service Tax before 1-6-2007. Consequently, the liability for penalties and interest under the Finance Act, 1994 was deemed unnecessary and set aside.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. It held that the service provided constituted a &#039;works contract&#039; and was not subject to Service Tax before 1-6-2007. Consequently, the liability for penalties and interest under the Finance Act, 1994 was deemed unnecessary and set aside.</description>
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