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    <title>2018 (6) TMI 1298 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, holding that transactions between builders and flat purchasers are sales transactions, not service contracts. The appellant&#039;s engagement in agreements with landowners for constructing and selling flats was deemed as sales based on judicial precedents. The Tribunal referred to relevant case law, including the Gauhati High Court&#039;s decision, and set aside the demand for service tax, interest, and penalty, providing consequential relief.</description>
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      <description>The Tribunal allowed the appeal, holding that transactions between builders and flat purchasers are sales transactions, not service contracts. The appellant&#039;s engagement in agreements with landowners for constructing and selling flats was deemed as sales based on judicial precedents. The Tribunal referred to relevant case law, including the Gauhati High Court&#039;s decision, and set aside the demand for service tax, interest, and penalty, providing consequential relief.</description>
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