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    <title>2019 (2) TMI 836 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the adjudication orders that upheld service tax liability for the construction of Police quarters. The Tribunal held that the construction fell within the exclusion category and was not subject to service tax, contrary to the Department&#039;s contention that it constituted Construction of Complex Service. The Tribunal relied on precedents and classified the works as Works Contract Service, granting relief to the appellants based on the nature of the contracts both before and after 1.6.2007.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375209</link>
      <description>The Tribunal allowed the appeals, setting aside the adjudication orders that upheld service tax liability for the construction of Police quarters. The Tribunal held that the construction fell within the exclusion category and was not subject to service tax, contrary to the Department&#039;s contention that it constituted Construction of Complex Service. The Tribunal relied on precedents and classified the works as Works Contract Service, granting relief to the appellants based on the nature of the contracts both before and after 1.6.2007.</description>
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      <pubDate>Wed, 30 Jan 2019 00:00:00 +0530</pubDate>
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