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    <title>2013 (8) TMI 262 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=235967</link>
    <description>The tribunal granted waiver and stay against a service tax demand imposed on an appellant for construction activity related to police personnel quarters. The appellant, receiving payments from a corporation wholly owned by the State Government, argued that since the government is the service recipient, the construction for government employees should not be taxed. Citing relevant precedents, the tribunal found merit in the appellant&#039;s position, noting that the constructed quarters are owned by the State Government and allocated to police personnel. Consequently, the tribunal ruled in favor of the appellant, granting waiver and stay against the demand and penalties.</description>
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    <pubDate>Mon, 10 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2013 (8) TMI 262 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=235967</link>
      <description>The tribunal granted waiver and stay against a service tax demand imposed on an appellant for construction activity related to police personnel quarters. The appellant, receiving payments from a corporation wholly owned by the State Government, argued that since the government is the service recipient, the construction for government employees should not be taxed. Citing relevant precedents, the tribunal found merit in the appellant&#039;s position, noting that the constructed quarters are owned by the State Government and allocated to police personnel. Consequently, the tribunal ruled in favor of the appellant, granting waiver and stay against the demand and penalties.</description>
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      <law>Service Tax</law>
      <pubDate>Mon, 10 Dec 2012 00:00:00 +0530</pubDate>
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