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    <description>Construction of residential units for economically weaker sections under the JNNURM scheme was treated as covered by Notification No. 28/2010-S.T., so the activity fell within the exemption. Development of plots in a slum locality, where no residential units or residential complex were constructed, was held not to attract service tax under Construction of Residential Complex Service. On these facts, the tax demand was not sustainable and the impugned order was set aside.</description>
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