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    <title>2024 (2) TMI 1254 - CESTAT AHMEDABAD</title>
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    <description>The CESTAT Ahmedabad allowed the appeal regarding eligibility for works contract composition scheme for ongoing contracts as of 01.06.2007. The tribunal held that appellants engaged in composite works contracts involving both goods supply and services were correctly classified under works contract service post-01.06.2007. The original authority&#039;s denial of composition scheme benefits solely based on classification change from construction service to works contract service was overturned. Following precedent from Gujarat HC in JMC Project India Ltd, the tribunal confirmed that work contract activities were not taxable prior to 01.06.2007, making appellants eligible for composition scheme benefits for ongoing projects from 01.06.2007 onwards.</description>
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    <pubDate>Tue, 27 Feb 2024 00:00:00 +0530</pubDate>
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      <title>2024 (2) TMI 1254 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=450103</link>
      <description>The CESTAT Ahmedabad allowed the appeal regarding eligibility for works contract composition scheme for ongoing contracts as of 01.06.2007. The tribunal held that appellants engaged in composite works contracts involving both goods supply and services were correctly classified under works contract service post-01.06.2007. The original authority&#039;s denial of composition scheme benefits solely based on classification change from construction service to works contract service was overturned. Following precedent from Gujarat HC in JMC Project India Ltd, the tribunal confirmed that work contract activities were not taxable prior to 01.06.2007, making appellants eligible for composition scheme benefits for ongoing projects from 01.06.2007 onwards.</description>
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