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    <title>2020 (7) TMI 701 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the appellant was not liable to pay service tax for construction activities or under the reverse charge mechanism due to insufficient evidence and failure to meet legal requirements. The appellant successfully argued that their activities did not constitute taxable services and were exempted under specific notifications, leading to the Tribunal setting aside the service tax demands imposed by the revenue authorities.</description>
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      <title>2020 (7) TMI 701 - CESTAT ALLAHABAD</title>
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      <description>The Tribunal allowed the appeal, ruling that the appellant was not liable to pay service tax for construction activities or under the reverse charge mechanism due to insufficient evidence and failure to meet legal requirements. The appellant successfully argued that their activities did not constitute taxable services and were exempted under specific notifications, leading to the Tribunal setting aside the service tax demands imposed by the revenue authorities.</description>
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