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    <title>2014 (1) TMI 772 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the construction activities undertaken by the applicant for Hindustan Aeronautics Ltd. and the Nuclear Fuel Complex were liable for service tax. It was determined that the constructions did not fall under the category of &#039;commercial or industrial construction,&#039; making the applicant liable to pay service tax. A predeposit of Rs.10,00,000/- was ordered within six weeks, with waiver and stay for the balance dues upon compliance by a specified date. The judgment clarified the tax liability for construction activities and applied precedents to determine the taxable nature of the services provided to the entities.</description>
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    <pubDate>Tue, 08 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 772 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=242555</link>
      <description>The Tribunal held that the construction activities undertaken by the applicant for Hindustan Aeronautics Ltd. and the Nuclear Fuel Complex were liable for service tax. It was determined that the constructions did not fall under the category of &#039;commercial or industrial construction,&#039; making the applicant liable to pay service tax. A predeposit of Rs.10,00,000/- was ordered within six weeks, with waiver and stay for the balance dues upon compliance by a specified date. The judgment clarified the tax liability for construction activities and applied precedents to determine the taxable nature of the services provided to the entities.</description>
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      <pubDate>Tue, 08 Jan 2013 00:00:00 +0530</pubDate>
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