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Composition Scheme cannot be denied merely on ground of discharge of service tax under different Head

No service tax applicable on the services rendered by Milk Cooperative Societies to its milk unions

No Service tax can be levied when gross reciepts are less than 10L

Appellant providing works contract service involving goods entitled to 67% abetment

Credit of inputs used for construction of Immovable Property used for providing rental services allowed: CESTAT
