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    <title>2018 (9) TMI 33 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the demand for Service Tax on construction activities for the period from 16.06.2005 to 31.03.2008, ruling in favor of the appellant. The issue of classification under &quot;Construction of Residential Complex Service&quot; and &quot;Works Contract Service&quot; was resolved in light of the Supreme Court ruling in the case of Larsen &amp;amp; Toubro Ltd., determining that activities under works contract service were not taxable before 01.06.2007. The Tribunal found the appellant&#039;s arguments aligned with the Supreme Court decision, leading to the allowance of the appeal and the setting aside of the demand.</description>
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    <pubDate>Fri, 20 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 33 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=366297</link>
      <description>The Tribunal set aside the demand for Service Tax on construction activities for the period from 16.06.2005 to 31.03.2008, ruling in favor of the appellant. The issue of classification under &quot;Construction of Residential Complex Service&quot; and &quot;Works Contract Service&quot; was resolved in light of the Supreme Court ruling in the case of Larsen &amp;amp; Toubro Ltd., determining that activities under works contract service were not taxable before 01.06.2007. The Tribunal found the appellant&#039;s arguments aligned with the Supreme Court decision, leading to the allowance of the appeal and the setting aside of the demand.</description>
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