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2019 (5) TMI 1488 - AT - Service TaxValidity of SCN - Works contract service - Demand of service tax - HELD THAT:- The learned Commissioner (Appeals) has not relied on the decision in the case of MS DEORA ELECTRIC WORKS VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX- ALLAHABAD [2017 (10) TMI 84 - CESTAT ALLAHABAD] and given his independent finding on the basis of fact and law. Therefore, the said ground raised by revenue is not sustainable. Further, the other ground raised by revenue which is in respect of finding by Original Authority and the same has been adjudicated by learned Commissioner (Appeals) and since the finding of learned Commissioner (Appeals) has not been challenged on the basis of any infirmity in the same the other ground also does not sustain. Appeal dismissed - decided against Revenue.
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