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    <title>2024 (1) TMI 579 - CESTAT NEW DELHI</title>
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    <description>The CESTAT New Delhi set aside the Commissioner (Appeals) order dated 28.03.2018 and allowed the appeal. The case involved classification dispute between works contract service versus erection, commissioning and installation service. The SCN alleged appellant provided erection, commissioning or installation service, but Commissioner (Appeals) confirmed demand under works contract service for post 01.06.2007 period. CESTAT held the demand under a different service category than originally proposed in SCN cannot be sustained, making the order unsustainable on this ground alone.</description>
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    <pubDate>Thu, 21 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2024 (1) TMI 579 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=448180</link>
      <description>The CESTAT New Delhi set aside the Commissioner (Appeals) order dated 28.03.2018 and allowed the appeal. The case involved classification dispute between works contract service versus erection, commissioning and installation service. The SCN alleged appellant provided erection, commissioning or installation service, but Commissioner (Appeals) confirmed demand under works contract service for post 01.06.2007 period. CESTAT held the demand under a different service category than originally proposed in SCN cannot be sustained, making the order unsustainable on this ground alone.</description>
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      <pubDate>Thu, 21 Dec 2023 00:00:00 +0530</pubDate>
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