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    <title>2023 (4) TMI 1135 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand for Service Tax under Construction of Complex Service for the periods in question, ruling that the construction of flats was for the service recipients and exempt from Service Tax liability. The appellant&#039;s argument, supported by legal precedents, led to the Tribunal allowing the appeals and overturning the Order-in-Original confirming the demands.</description>
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      <description>The Tribunal set aside the demand for Service Tax under Construction of Complex Service for the periods in question, ruling that the construction of flats was for the service recipients and exempt from Service Tax liability. The appellant&#039;s argument, supported by legal precedents, led to the Tribunal allowing the appeals and overturning the Order-in-Original confirming the demands.</description>
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