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    <title>2018 (10) TMI 840 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the order confirming the demand of service tax on the appellant for the period from 16.06.2005 to 31.01.2007 under the category of &#039;Construction of Residential Complex Service&#039;. The Tribunal found in favor of the appellant on the main issue of service tax demand, dismissing the Revenue&#039;s appeals seeking penalty imposition under Section 78 of the Act. It clarified that service tax on construction of residential complexes by builders was not leviable before 01.07.2010, citing relevant legal provisions and precedent cases. The appellant&#039;s appeal was allowed with consequential relief.</description>
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    <pubDate>Wed, 10 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 840 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=368874</link>
      <description>The Tribunal set aside the order confirming the demand of service tax on the appellant for the period from 16.06.2005 to 31.01.2007 under the category of &#039;Construction of Residential Complex Service&#039;. The Tribunal found in favor of the appellant on the main issue of service tax demand, dismissing the Revenue&#039;s appeals seeking penalty imposition under Section 78 of the Act. It clarified that service tax on construction of residential complexes by builders was not leviable before 01.07.2010, citing relevant legal provisions and precedent cases. The appellant&#039;s appeal was allowed with consequential relief.</description>
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      <pubDate>Wed, 10 Oct 2018 00:00:00 +0530</pubDate>
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