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2016 (10) TMI 1199 - AT - Service Tax


The judgment by Appellate Tribunal CESTAT CHENNAI states that goods involved in works contract are not subject to service tax, only the taxable service provided is liable. Goods used in installation, having paid excise duty, cannot be taxed under Finance Act, 1944. Adjudication order attempting to tax goods is void, and the appeal is allowed.

 

 

 

 

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