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    <title>2019 (3) TMI 863 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand and penalties related to the construction of residential complex service and Works Contract Service. The appellant&#039;s activities were found not to fall under the construction of residential complex service due to the individual nature of the row houses constructed. Additionally, the Tribunal rejected the Works Contract Service classification, emphasizing the specific nature of the constructed units and their compliance with residential complex service criteria. The Tribunal&#039;s decision was based on detailed analysis and adherence to legal precedents, ultimately leading to a favorable outcome for the appellant.</description>
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    <pubDate>Fri, 01 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 863 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=376842</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the demand and penalties related to the construction of residential complex service and Works Contract Service. The appellant&#039;s activities were found not to fall under the construction of residential complex service due to the individual nature of the row houses constructed. Additionally, the Tribunal rejected the Works Contract Service classification, emphasizing the specific nature of the constructed units and their compliance with residential complex service criteria. The Tribunal&#039;s decision was based on detailed analysis and adherence to legal precedents, ultimately leading to a favorable outcome for the appellant.</description>
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      <pubDate>Fri, 01 Feb 2019 00:00:00 +0530</pubDate>
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