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    <title>2018 (10) TMI 402 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the demand for service tax under commercial or industrial construction service (residential complex) was unsustainable for the periods before and after 1.6.2007. Consequently, the penalties imposed under Sections 76 and 78 of the Finance Act, 1994, were also set aside. The appeals were allowed with consequential relief.</description>
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      <description>The Tribunal held that the demand for service tax under commercial or industrial construction service (residential complex) was unsustainable for the periods before and after 1.6.2007. Consequently, the penalties imposed under Sections 76 and 78 of the Finance Act, 1994, were also set aside. The appeals were allowed with consequential relief.</description>
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