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    <title>2018 (4) TMI 960 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the impugned order and upheld the Original Authority&#039;s decision in favor of the appellant regarding service tax liability for constructing a guest house. The Tribunal found that since the guest house was exclusively used by the company&#039;s employees and not for commercial or industrial purposes, it should not be subject to taxation under &quot;Industrial or Commercial Construction Service.&quot; Consequently, the appeal was allowed, and the guest house was deemed outside the scope of taxable services.</description>
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    <pubDate>Fri, 29 Dec 2017 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 960 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=358849</link>
      <description>The Tribunal overturned the impugned order and upheld the Original Authority&#039;s decision in favor of the appellant regarding service tax liability for constructing a guest house. The Tribunal found that since the guest house was exclusively used by the company&#039;s employees and not for commercial or industrial purposes, it should not be subject to taxation under &quot;Industrial or Commercial Construction Service.&quot; Consequently, the appeal was allowed, and the guest house was deemed outside the scope of taxable services.</description>
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      <pubDate>Fri, 29 Dec 2017 00:00:00 +0530</pubDate>
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