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    <description>Whether Service Tax applies to a seller who registers land transfers and, under a composite agreement, constructs residential houses himself with staged payments is contested: revenue treats it as residential complex services while the taxpayer relies on the master circular exemption for developers who do not engage separate contractors and on the budget proposal history to argue prior non-liability.</description>
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      <description>Whether Service Tax applies to a seller who registers land transfers and, under a composite agreement, constructs residential houses himself with staged payments is contested: revenue treats it as residential complex services while the taxpayer relies on the master circular exemption for developers who do not engage separate contractors and on the budget proposal history to argue prior non-liability.</description>
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