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    <title>2013 (12) TMI 906 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted a waiver of pre-deposit of dues for the admission of the appeal, with a stay on the recovery during the appeal&#039;s pendency. The appellant&#039;s arguments regarding the construction activities for defense establishments and the non-applicability of service tax were considered valid, leading to the decision in favor of the appellant. The Tribunal relied on the clarification by the Tax Research Unit and found that the definition of &quot;Residential Complex&quot; excluded the facilities constructed for the Government of India by contractors.</description>
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