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    <title>2012 (9) TMI 851 - CESTAT, New Delhi</title>
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    <description>The Tribunal ruled in favor of the respondents, holding that the construction of residential complexes on their own land for selling units to buyers did not constitute a taxable service during the relevant period. The Tribunal considered conflicting judgments from various High Courts and determined that the activity did not fall under the scope of service tax liability. As a result, the Revenue&#039;s appeals were rejected, and the respondents were not required to pay service tax on the construction of residential complexes for their own benefit without providing services to customers.</description>
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    <pubDate>Mon, 18 Jun 2012 00:00:00 +0530</pubDate>
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      <title>2012 (9) TMI 851 - CESTAT, New Delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=217043</link>
      <description>The Tribunal ruled in favor of the respondents, holding that the construction of residential complexes on their own land for selling units to buyers did not constitute a taxable service during the relevant period. The Tribunal considered conflicting judgments from various High Courts and determined that the activity did not fall under the scope of service tax liability. As a result, the Revenue&#039;s appeals were rejected, and the respondents were not required to pay service tax on the construction of residential complexes for their own benefit without providing services to customers.</description>
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      <pubDate>Mon, 18 Jun 2012 00:00:00 +0530</pubDate>
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