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    <title>2017 (9) TMI 270 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeals filed by the Revenue, setting aside the demand for service tax on individual residential houses for further examination. The Tribunal held that the respondent&#039;s construction of individual residential houses constituted residential complexes subject to service tax liability under the construction of complex services. However, internal development works were deemed civic amenities not liable for service tax. The construction of a boys hostel for the university was also excluded from service tax liability as it was intended for educational purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347513</link>
      <description>The Tribunal partially allowed the appeals filed by the Revenue, setting aside the demand for service tax on individual residential houses for further examination. The Tribunal held that the respondent&#039;s construction of individual residential houses constituted residential complexes subject to service tax liability under the construction of complex services. However, internal development works were deemed civic amenities not liable for service tax. The construction of a boys hostel for the university was also excluded from service tax liability as it was intended for educational purposes.</description>
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      <pubDate>Tue, 11 Jul 2017 00:00:00 +0530</pubDate>
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