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    <title>2010 (5) TMI 136 - CESTAT, CHENNAI</title>
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    <description>The dispute concerned whether a real estate transaction fell within paragraph 3 of Circular No. 108/2/2009-ST, where the appellants asserted that they acquired the land, undertook construction, and transferred residential units only after completion. The Tribunal noted the cited earlier decision and held that the circular and precedent required the matter to be reconsidered by the original authority. The impugned order was set aside and the matter was remanded for fresh decision after affording a reasonable opportunity of hearing.</description>
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      <title>2010 (5) TMI 136 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=76680</link>
      <description>The dispute concerned whether a real estate transaction fell within paragraph 3 of Circular No. 108/2/2009-ST, where the appellants asserted that they acquired the land, undertook construction, and transferred residential units only after completion. The Tribunal noted the cited earlier decision and held that the circular and precedent required the matter to be reconsidered by the original authority. The impugned order was set aside and the matter was remanded for fresh decision after affording a reasonable opportunity of hearing.</description>
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