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    <title>2018 (11) TMI 164 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the appellant, a builder of residential complexes, was not liable to pay service tax for the period before 01.07.2010 on construction activities. The decision was based on established legal principles, circulars, and case laws supporting the non-taxability of such services before the specified date. Consequently, the interest and penalties imposed were set aside, providing relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal, ruling that the appellant, a builder of residential complexes, was not liable to pay service tax for the period before 01.07.2010 on construction activities. The decision was based on established legal principles, circulars, and case laws supporting the non-taxability of such services before the specified date. Consequently, the interest and penalties imposed were set aside, providing relief to the appellant.</description>
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