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    <description>The court ruled in favor of the Revenue, holding that the applicant is liable to pay service tax in respect of the proposed activities 1 and 2 under sub-clause (zzzh) of section 65(105) of the Finance Act, 1994. The first question was not specifically answered as it was deemed unnecessary. The judgment emphasized the comprehensive nature of the term &quot;in relation to&quot; and the intent of the legislature to include all correlated and incidental services within the scope of taxable services related to the construction of residential complexes.</description>
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      <description>The court ruled in favor of the Revenue, holding that the applicant is liable to pay service tax in respect of the proposed activities 1 and 2 under sub-clause (zzzh) of section 65(105) of the Finance Act, 1994. The first question was not specifically answered as it was deemed unnecessary. The judgment emphasized the comprehensive nature of the term &quot;in relation to&quot; and the intent of the legislature to include all correlated and incidental services within the scope of taxable services related to the construction of residential complexes.</description>
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