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    <title>2017 (9) TMI 160 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals filed by the appellant, setting aside the impugned orders on various grounds. The Tribunal held that construction activities for married military troops not requiring approval were not liable to service tax. It suggested re-verification of documents for Cenvat credit availed and closed the demand for &quot;preferential location charges&quot; as the tax amount had been paid. The liability on business exhibition services availed outside India was deemed unsustainable, with no penalty imposed due to lack of malafide intent.</description>
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    <pubDate>Wed, 26 Jul 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=347403</link>
      <description>The Tribunal allowed the appeals filed by the appellant, setting aside the impugned orders on various grounds. The Tribunal held that construction activities for married military troops not requiring approval were not liable to service tax. It suggested re-verification of documents for Cenvat credit availed and closed the demand for &quot;preferential location charges&quot; as the tax amount had been paid. The liability on business exhibition services availed outside India was deemed unsustainable, with no penalty imposed due to lack of malafide intent.</description>
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      <pubDate>Wed, 26 Jul 2017 00:00:00 +0530</pubDate>
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