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    <title>2024 (9) TMI 116 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC ruled in favor of the petitioner, quashing the show cause notice and declaring the condition in the exemption notification dated 01.03.2006 as invalid. The court held that contractors in commercial or industrial construction services need not include the value of goods and materials in the gross amount for service tax calculation, aligning with Supreme Court precedents. The writ petition was allowed, and all pending miscellaneous applications were disposed of.</description>
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      <description>The HC ruled in favor of the petitioner, quashing the show cause notice and declaring the condition in the exemption notification dated 01.03.2006 as invalid. The court held that contractors in commercial or industrial construction services need not include the value of goods and materials in the gross amount for service tax calculation, aligning with Supreme Court precedents. The writ petition was allowed, and all pending miscellaneous applications were disposed of.</description>
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