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    <title>2023 (4) TMI 350 - CESTAT CHENNAI</title>
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    <description>The appellant, a builder, challenged a demand for Service Tax for construction of complex services. The appellate authority ruled that no Service Tax could be imposed on construction of residential complexes before 01.07.2010, regardless of the nature of the service. As the period in question predated this date, the demand was deemed unsustainable, and the order confirming it was set aside. The appeal was allowed with any consequential benefits as per law.</description>
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      <title>2023 (4) TMI 350 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=436324</link>
      <description>The appellant, a builder, challenged a demand for Service Tax for construction of complex services. The appellate authority ruled that no Service Tax could be imposed on construction of residential complexes before 01.07.2010, regardless of the nature of the service. As the period in question predated this date, the demand was deemed unsustainable, and the order confirming it was set aside. The appeal was allowed with any consequential benefits as per law.</description>
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      <pubDate>Thu, 06 Apr 2023 00:00:00 +0530</pubDate>
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