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2016 (10) TMI 1199 - CESTAT CHENNAILevy of Service Tax on goods portion - Composite Contract - goods used in the work of installation suffered Excise Duty - Held that:- Finance Act, 1944 not being a commodity taxation law, the levy under the Finance Act, 1944 is only confined to provision of taxable service. Accordingly the goods used in the execution of supplying and installation of fire safety systems intended to be taxed by adjudication order is void - the adjudication attempting to tax the goods under Finance Act, 1944 not permissible - appeal allowed - decided in favor of appellant.
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