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    <title>2016 (10) TMI 745 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision and dismissed the Revenue&#039;s appeal, ruling that construction services provided by the partnership firm for government entities were not subject to service tax. The constructions, including staff quarters and educational buildings, were deemed to be for personal or non-commercial use, falling outside the scope of taxable services as per relevant provisions and circulars.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision and dismissed the Revenue&#039;s appeal, ruling that construction services provided by the partnership firm for government entities were not subject to service tax. The constructions, including staff quarters and educational buildings, were deemed to be for personal or non-commercial use, falling outside the scope of taxable services as per relevant provisions and circulars.</description>
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