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    <title>2018 (9) TMI 1660 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to set aside the demand for service tax on the construction of residential quarters. Relying on legal precedents and exemptions for personal use constructions, the Tribunal dismissed the Department&#039;s appeal. The principle of stare decisis was crucial in affirming the Commissioner&#039;s order, leading to the outcome in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367924</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision to set aside the demand for service tax on the construction of residential quarters. Relying on legal precedents and exemptions for personal use constructions, the Tribunal dismissed the Department&#039;s appeal. The principle of stare decisis was crucial in affirming the Commissioner&#039;s order, leading to the outcome in favor of the appellant.</description>
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