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2018 (11) TMI 917 - AT - Service TaxErection Commissioning and Installation of Lifts/Elevators/Escalators - appellant had paid service tax on 15% of the amount realized for the taxable services - appellant having not discharged the service tax liability for 33% of the amount realized, SCN is issued - Held that:- Such contracts are clearly liable to tax only with effect from 01.06.2007 - demand do not sustain - appeal allowed - decided in favor of appellant.
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