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    <title>2017 (3) TMI 1458 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order, benefiting educational institutions by exempting them from Service Tax liability for construction services. The appeal by the Department was dismissed, and the appeal by the assessee-Appellants was allowed for further examination of the nature of construction services provided, remanding the matter to determine if they fell under &quot;Commercial or Industrial Construction Services.&quot;</description>
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      <description>The Tribunal upheld the impugned order, benefiting educational institutions by exempting them from Service Tax liability for construction services. The appeal by the Department was dismissed, and the appeal by the assessee-Appellants was allowed for further examination of the nature of construction services provided, remanding the matter to determine if they fell under &quot;Commercial or Industrial Construction Services.&quot;</description>
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