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    <description>The tribunal ruled in favor of the appellants, holding that the construction services provided under the specified schemes were not liable to service tax. The tribunal emphasized the nature of the service recipient and the purpose of the construction in determining the applicability of service tax. Based on established legal principles and precedents, the tribunal dismissed the service tax liability in these cases, citing relevant case laws and definitions to support their decision.</description>
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      <description>The tribunal ruled in favor of the appellants, holding that the construction services provided under the specified schemes were not liable to service tax. The tribunal emphasized the nature of the service recipient and the purpose of the construction in determining the applicability of service tax. Based on established legal principles and precedents, the tribunal dismissed the service tax liability in these cases, citing relevant case laws and definitions to support their decision.</description>
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