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The Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. CMS (India) Operations & Maintenance Company P. Ltd

Maintainability of appeal before High Court - Classification of taxable service - Section 65A(2)(b) of Finance Act, 1994 - composite services bearing the essential characters of taxable service of Maintenance and Repair, Business Auxillary Services, Management Consultancy, Consulting Engineering Services and C & F Agents - Held that - While adverting to the contentious issues raised and answered and testing the same with reference to the statutory provisions, viz., 35-G and 35-L of the Centr....... + More

 

 

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The Commissioner of Central Excise Versus Customs, Excise and Service Tax Appellate Tribunal, M/s. CMS (India) Operations & Maintenance Company P. Ltd

 

 

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