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    <title>2013 (12) TMI 379 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal filed by M/s Saumya Construction Pvt. Ltd. (SCPL) with consequential relief. It held that SCPL&#039;s activities did not constitute real estate agent services, approved the shift to works contract services, and granted SCPL the abatement under Notification No.12/2003. The decision was influenced by the judgment of the High Court of Gujarat in a similar case.</description>
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