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    <title>2018 (9) TMI 917 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant, a sub-contractor, was entitled to the exemption from service tax for constructing residential complexes for the Government of India. The order rejecting the refund claim was set aside, and the appeal was allowed with consequential benefits to the appellant. The Tribunal emphasized that the exemption for construction for government use extends to sub-contractors as well, citing relevant case law and circulars.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367181</link>
      <description>The Tribunal held that the appellant, a sub-contractor, was entitled to the exemption from service tax for constructing residential complexes for the Government of India. The order rejecting the refund claim was set aside, and the appeal was allowed with consequential benefits to the appellant. The Tribunal emphasized that the exemption for construction for government use extends to sub-contractors as well, citing relevant case law and circulars.</description>
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