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    <title>2018 (9) TMI 1518 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the service tax demand for specified periods based on the classification of the construction activity. The activity of constructing residential units on the appellant&#039;s own land was not classified as works contract service. No service tax was payable before 01/07/2010, and for the period after, verification of service tax payment under construction of complex service was directed. The demand for service tax was set aside for certain periods, pending verification of payment claims, and the time bar issue was not addressed due to the appeal&#039;s success.</description>
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      <title>2018 (9) TMI 1518 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=367782</link>
      <description>The Tribunal allowed the appeal, setting aside the service tax demand for specified periods based on the classification of the construction activity. The activity of constructing residential units on the appellant&#039;s own land was not classified as works contract service. No service tax was payable before 01/07/2010, and for the period after, verification of service tax payment under construction of complex service was directed. The demand for service tax was set aside for certain periods, pending verification of payment claims, and the time bar issue was not addressed due to the appeal&#039;s success.</description>
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      <pubDate>Tue, 25 Sep 2018 00:00:00 +0530</pubDate>
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