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    <title>2013 (11) TMI 762 - CESTAT CHENNAI</title>
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    <description>The Tribunal found in favor of the Revenue, upholding the demand for service tax on the construction activities carried out by the appellant. It determined that the construction services provided constituted taxable services, rejecting the appellant&#039;s arguments regarding the service provider-service recipient relationship and the exclusion clause for residential complexes. While acknowledging the appellant&#039;s eligibility for abatement towards material costs, the Tribunal ruled in favor of the Revenue on the issue of time-barring due to suppression of facts, directing the appellant to make a pre-deposit within a specified timeframe.</description>
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    <pubDate>Fri, 21 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 762 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=239585</link>
      <description>The Tribunal found in favor of the Revenue, upholding the demand for service tax on the construction activities carried out by the appellant. It determined that the construction services provided constituted taxable services, rejecting the appellant&#039;s arguments regarding the service provider-service recipient relationship and the exclusion clause for residential complexes. While acknowledging the appellant&#039;s eligibility for abatement towards material costs, the Tribunal ruled in favor of the Revenue on the issue of time-barring due to suppression of facts, directing the appellant to make a pre-deposit within a specified timeframe.</description>
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      <pubDate>Fri, 21 Jun 2013 00:00:00 +0530</pubDate>
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