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    <title>2018 (5) TMI 219 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the classification of services under &#039;Construction of Commercial or Industrial Service&#039; for taxation purposes, dismissing the appellant&#039;s appeal against the service tax demand. The decision was based on the nature of the construction work undertaken, which was deemed not for residential purposes, and the lack of evidence of supplying labor or materials. The Tribunal found no error in confirming the service tax demand, leading to the dismissal of the appeal on 20.04.2018.</description>
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      <description>The Tribunal upheld the classification of services under &#039;Construction of Commercial or Industrial Service&#039; for taxation purposes, dismissing the appellant&#039;s appeal against the service tax demand. The decision was based on the nature of the construction work undertaken, which was deemed not for residential purposes, and the lack of evidence of supplying labor or materials. The Tribunal found no error in confirming the service tax demand, leading to the dismissal of the appeal on 20.04.2018.</description>
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