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    <title>2016 (8) TMI 590 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the construction services provided to a government authority for government buildings were not liable for service tax. The construction was deemed non-taxable as it was for non-commercial government purposes, falling under the exclusion clause of taxable services. The judgment emphasized the non-taxability of government constructions for non-commercial purposes and cited relevant legal provisions and precedents to support the decision.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the construction services provided to a government authority for government buildings were not liable for service tax. The construction was deemed non-taxable as it was for non-commercial government purposes, falling under the exclusion clause of taxable services. The judgment emphasized the non-taxability of government constructions for non-commercial purposes and cited relevant legal provisions and precedents to support the decision.</description>
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