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    <title>2018 (1) TMI 558 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that construction by the assessee for personal use of the client falls outside the tax liability scope under &quot;Construction of Complex Service.&quot; The decision was influenced by a similar case involving construction for staff quarters, exempt from tax liability. The Tribunal found that since the client directly engaged the assessee for building staff quarters for personal use, the tax liability imposed by the original authority was set aside.</description>
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      <title>2018 (1) TMI 558 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=353822</link>
      <description>The Tribunal allowed the appeal, ruling that construction by the assessee for personal use of the client falls outside the tax liability scope under &quot;Construction of Complex Service.&quot; The decision was influenced by a similar case involving construction for staff quarters, exempt from tax liability. The Tribunal found that since the client directly engaged the assessee for building staff quarters for personal use, the tax liability imposed by the original authority was set aside.</description>
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      <pubDate>Mon, 04 Dec 2017 00:00:00 +0530</pubDate>
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