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M/s Dream Decor Versus CCE, Jaipur-I

2017 (9) TMI 792 - CESTAT NEW DELHI

Classification of services - Works Contract Service - composition scheme - whether the service provided during the period 01.04.2005 to 31.10.2008 would fall under the category of Erection, Commissioning and Installation Services or under Commercial .....

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ng of service as well as supply of material involved in such work were to be classified only under the ‘works contract service’ w.e.f. 01.06.2007 when such services were included in the statute. It has further been hold that by the Apex Court that su .....

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ble to pay interest in terms of Section 75 - penalties set aside - appeal allowed - decided partly in favor of appellant. - ST/267/2012(DB) - ST/A/55921/2017-CU[DB] - Dated:- 18-8-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Mem .....

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in rendering services falling under Erection, Commissioning and Installation Services as defined under Section 65(105) (zzd) of the Finance Act, 1994. During the period 01.04.2005 to 31.10.2008, the appellant provided services relating to petrol pump .....

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8/- along with interest and penalties under different sections of the Finance Act, 1994. Aggrieved by the impugned order, the present appeal has been filed. 2. With the above background, we heard Shri Alok Kothari, ld. Counsel representing the appell .....

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falling under Section 65 (105) (zzzza) w.e.f. 01.06.2007. Service Tax has also been demanded under the above category by giving the benefit of composition scheme. However, for the period prior to 01.06.2007, the services rendered by the appellant hav .....

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mp; Toubro Ltd, 2015(39) S.T.R. 913 (S.C) has categorically held that services which involve rendering of service as well as supply of material involved in such work were to be classified only under the works contract service w.e.f. 01.06.2007 when s .....

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