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    <title>2023 (11) TMI 98 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal filed by M/s Grewal Electric Corporation, ruling that the demand for duty, interest, and penalties was not sustainable as the services provided fell under Works Contract Service, which was not taxable before 01.06.2007. The Tribunal emphasized that due to the Department&#039;s initial ambiguity on the taxability, the imposition of penalties was unwarranted. Consequently, the Tribunal provided consequential relief to the appellants, reinforcing the importance of clarity in interpreting service tax laws.</description>
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    <pubDate>Wed, 04 Oct 2023 00:00:00 +0530</pubDate>
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      <title>2023 (11) TMI 98 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=445207</link>
      <description>The Tribunal allowed the appeal filed by M/s Grewal Electric Corporation, ruling that the demand for duty, interest, and penalties was not sustainable as the services provided fell under Works Contract Service, which was not taxable before 01.06.2007. The Tribunal emphasized that due to the Department&#039;s initial ambiguity on the taxability, the imposition of penalties was unwarranted. Consequently, the Tribunal provided consequential relief to the appellants, reinforcing the importance of clarity in interpreting service tax laws.</description>
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      <pubDate>Wed, 04 Oct 2023 00:00:00 +0530</pubDate>
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