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2017 (8) TMI 1174 - CESTAT NEW DELHIWorks Contract Service - The allegation of the department is that the appellant has not paid service tax for the period April 2008 to March, 2009 on the ‘Works Contract service’ - Held that: - The appellant has performed a contract on the basis of ‘Works Contract’ which was brought under the service tax net w.e.f. 01.06.2007, no prior clarification is applicable in the instant case. The Commissioner has already given partial relief to the appellant. In the peculiar facts and circumstances of the case, there is no further scope to provide any relief - Appeal dismissed - decided against appellant.
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