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2018 (10) TMI 165 - AT - Service TaxCommercial & Industrial Construction Services - contracts related to supply and fixing of doors and supply and fixing of pre coated sheets - It was alleged by Revenue that the service receivers had paid the appellant towards Service Tax of ₹ 5,93,910/- more than the amount paid towards Service Tax by the appellant - Held that:- The nature of the contract was such that there was transfer of title of the goods supplied and also there was element of service - thus the matter needs to be examined taking the various contracts into consideration - appeal allowed by way of remand.
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