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    <title>2024 (3) TMI 984 - CESTAT NEW DELHI</title>
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    <description>CESTAT NEW DELHI allowed the appeal by remand in a works contract service tax case. The assessee faced demand for short payment of service tax during April 2006 to September 2009 as material costs were not considered under composition scheme. Both Adjudicating Authority and Appellate Authority confirmed the demand due to lack of supporting documents from the appellant. CESTAT granted opportunity to place requisite documents including VAT/Sales Tax bills for materials used in works contract service before Adjudicating Authority for fresh consideration on merits.</description>
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      <description>CESTAT NEW DELHI allowed the appeal by remand in a works contract service tax case. The assessee faced demand for short payment of service tax during April 2006 to September 2009 as material costs were not considered under composition scheme. Both Adjudicating Authority and Appellate Authority confirmed the demand due to lack of supporting documents from the appellant. CESTAT granted opportunity to place requisite documents including VAT/Sales Tax bills for materials used in works contract service before Adjudicating Authority for fresh consideration on merits.</description>
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