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    <description>The Tribunal set aside the demand of service tax and penalty imposed on M/s. Sun Builders for constructing a residential and commercial shopping complex. The transactions predated the 2010 amendment to the definition of taxable services under the Finance Act, following the precedent set by the Tribunal in the case of Krishna Homes. The decision was based on the interpretation of legal provisions and previous judicial rulings, indicating that such transactions were not taxable before 01.07.2010.</description>
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