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    <title>2019 (4) TMI 1690 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the purchase of a ready flat did not constitute a taxable service under the Finance Act, 1994. The appellant&#039;s argument that the transaction amounted to a sale of immovable property and not a taxable service was supported by legal submissions and judgments. The Tribunal emphasized that the completed flat purchase did not attract Service Tax, directing the authority to refund the Service Tax paid through the builder and allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=379246</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the purchase of a ready flat did not constitute a taxable service under the Finance Act, 1994. The appellant&#039;s argument that the transaction amounted to a sale of immovable property and not a taxable service was supported by legal submissions and judgments. The Tribunal emphasized that the completed flat purchase did not attract Service Tax, directing the authority to refund the Service Tax paid through the builder and allowing the appeal.</description>
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      <pubDate>Fri, 09 Nov 2018 00:00:00 +0530</pubDate>
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