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    <title>2014 (5) TMI 648 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant a waiver of pre-deposit and stay on recovery pending appeal disposal, as the construction activities for Surat Municipal Corporation under the JNURMP scheme for BPL families were found not to fall under the taxable category of Commercial Construction. The exemption from service tax liability on residential premises constructed under specific schemes was deemed applicable, emphasizing the significance of contractual terms and exemptions in determining tax liabilities for construction services provided to government entities for welfare schemes.</description>
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      <description>The Tribunal granted the appellant a waiver of pre-deposit and stay on recovery pending appeal disposal, as the construction activities for Surat Municipal Corporation under the JNURMP scheme for BPL families were found not to fall under the taxable category of Commercial Construction. The exemption from service tax liability on residential premises constructed under specific schemes was deemed applicable, emphasizing the significance of contractual terms and exemptions in determining tax liabilities for construction services provided to government entities for welfare schemes.</description>
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