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    <title>2018 (2) TMI 724 - CESTAT, ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT, Allahabad set aside the demand of service tax amounting to Rs. 67,20,597 against the appellant for the period from 05/06/2005 to 31/03/2009 under the category of &#039;Construction of Residential Complex Services.&#039; The Tribunal found merit in the appellant&#039;s contentions regarding the nature of receipts, revenue recognition, and the type of construction being undertaken. The appeal was allowed, and consequential relief was granted to the appellant, overturning the initial decision.</description>
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      <description>The Appellate Tribunal CESTAT, Allahabad set aside the demand of service tax amounting to Rs. 67,20,597 against the appellant for the period from 05/06/2005 to 31/03/2009 under the category of &#039;Construction of Residential Complex Services.&#039; The Tribunal found merit in the appellant&#039;s contentions regarding the nature of receipts, revenue recognition, and the type of construction being undertaken. The appeal was allowed, and consequential relief was granted to the appellant, overturning the initial decision.</description>
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