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    <title>Residential Construction on Own Land Exempt from Service Tax Per Board Circular; Advances Also Not Taxable.</title>
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    <description>Construction of residential complexes on own land and sale thereof of residential units - receipt of advance - department is binding by the circular issued by Board and hence activity in question is not subject to service tax. - AT</description>
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      <description>Construction of residential complexes on own land and sale thereof of residential units - receipt of advance - department is binding by the circular issued by Board and hence activity in question is not subject to service tax. - AT</description>
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