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    <title>2013 (10) TMI 636 - CESTAT CHENNAI</title>
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    <description>The Tribunal confirmed the service tax liability on the construction of residential complexes, emphasizing the need to consider the valuation of services rendered to the landowner. It held that the CBEC clarifications did not exempt the appellant from service tax liability, and interpreted the exclusion clause in the Finance Act to require a broader application. The appellant was directed to make a pre-deposit for the admission of the appeal, set at 50% of the service tax demanded, with a stay on collection pending the appeal process after compliance.</description>
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    <pubDate>Wed, 07 Aug 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=238181</link>
      <description>The Tribunal confirmed the service tax liability on the construction of residential complexes, emphasizing the need to consider the valuation of services rendered to the landowner. It held that the CBEC clarifications did not exempt the appellant from service tax liability, and interpreted the exclusion clause in the Finance Act to require a broader application. The appellant was directed to make a pre-deposit for the admission of the appeal, set at 50% of the service tax demanded, with a stay on collection pending the appeal process after compliance.</description>
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      <pubDate>Wed, 07 Aug 2013 00:00:00 +0530</pubDate>
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