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    <title>2008 (4) TMI 21 - AUTHORITY FOR ADVANCE RULINGS</title>
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    <description>The applicant was held liable to pay service tax under section 65 (105) (zzzza) for the services provided in Proposed Activities No. 3 and No. 4, involving the construction of residential units within a housing complex. The Authority for Advance Rulings ruled that the applicant cannot avail simultaneous deductions under different tax schemes and must choose one method to discharge duty liability. Additionally, even if a sub-contractor pays the service tax, the applicant remains liable as the main service provider.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3717</link>
      <description>The applicant was held liable to pay service tax under section 65 (105) (zzzza) for the services provided in Proposed Activities No. 3 and No. 4, involving the construction of residential units within a housing complex. The Authority for Advance Rulings ruled that the applicant cannot avail simultaneous deductions under different tax schemes and must choose one method to discharge duty liability. Additionally, even if a sub-contractor pays the service tax, the applicant remains liable as the main service provider.</description>
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