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    <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s order confirming the demand of service tax. The judgment highlighted the eligibility of the construction activities for exemption under the Notification dated 20.06.2012 and clarified the interpretation of terms such as &#039;factory&#039; and &#039;manufacturing&#039; in the context of the case.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s order confirming the demand of service tax. The judgment highlighted the eligibility of the construction activities for exemption under the Notification dated 20.06.2012 and clarified the interpretation of terms such as &#039;factory&#039; and &#039;manufacturing&#039; in the context of the case.</description>
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