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Appellant Challenges Reclassification of Service Tax from Commercial Construction to Works Contract Services; Seeks Demand to be Set Aside.

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Full Text of the Document

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....Scope of SCN - various construction services - case of appellant is that the SCN as proposed demand of Service tax under the category of CICS whereas the Adjudicating Authority has upheld such demands under the category of WCS after analysing various activities in detail - demand liable to be set aside - AT....