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    <title>2014 (10) TMI 204 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted a stay on the service tax demand for construction activities related to low-cost housing for low-income groups under Nagpur Improvement Trust and Ramtek Municipal Council, considering them exempt under the Finance Act. However, the construction of a tourist center for Maharashtra Tourism Development Corporation was deemed liable for service tax, requiring a pre-deposit by the appellant with a waiver on the balance due. Recovery was stayed pending appeal.</description>
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      <description>The Tribunal granted a stay on the service tax demand for construction activities related to low-cost housing for low-income groups under Nagpur Improvement Trust and Ramtek Municipal Council, considering them exempt under the Finance Act. However, the construction of a tourist center for Maharashtra Tourism Development Corporation was deemed liable for service tax, requiring a pre-deposit by the appellant with a waiver on the balance due. Recovery was stayed pending appeal.</description>
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