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    <title>2024 (7) TMI 996 - CESTAT CHENNAI</title>
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    <description>The Tribunal determined that the demand for service tax under Commercial or Industrial Construction Service (CICS) for composite contracts prior to 1.7.2012 was unsustainable. It concluded that such demands should be made under Works Contract Service (WCS) instead. The Tribunal set aside the impugned order, allowing the appeal and granting any consequential relief, aligning with precedents and similar judgments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=755776</link>
      <description>The Tribunal determined that the demand for service tax under Commercial or Industrial Construction Service (CICS) for composite contracts prior to 1.7.2012 was unsustainable. It concluded that such demands should be made under Works Contract Service (WCS) instead. The Tribunal set aside the impugned order, allowing the appeal and granting any consequential relief, aligning with precedents and similar judgments.</description>
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