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    <title>2015 (7) TMI 759 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed that the development of property for sale to prospective buyers does not constitute a taxable service under the Finance Act, 1994, based on the retrospective application of an explanation effective from July 1, 2010. The judgment clarified that construction services executed before June 1, 2007, were not subject to tax liability. As a result, the Tribunal granted a waiver of pre-deposit and stayed further proceedings regarding the assessed liability, ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261798</link>
      <description>The Tribunal confirmed that the development of property for sale to prospective buyers does not constitute a taxable service under the Finance Act, 1994, based on the retrospective application of an explanation effective from July 1, 2010. The judgment clarified that construction services executed before June 1, 2007, were not subject to tax liability. As a result, the Tribunal granted a waiver of pre-deposit and stayed further proceedings regarding the assessed liability, ruling in favor of the appellant.</description>
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      <pubDate>Mon, 15 Jun 2015 00:00:00 +0530</pubDate>
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