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    <title>2023 (5) TMI 87 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a developer engaged in residential projects, in a case concerning Service Tax demands for construction services provided from April 2009 to June 2010. The Tribunal held that no Service Tax could be imposed on the construction of residential complexes by the appellant during the disputed period. Citing precedents and considering the nature of the appellant&#039;s activities as &#039;works contract service,&#039; the Tribunal set aside the lower authority&#039;s decision and allowed the appeal, providing any consequential benefits as per law.</description>
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    <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 87 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=437280</link>
      <description>The Tribunal ruled in favor of the appellant, a developer engaged in residential projects, in a case concerning Service Tax demands for construction services provided from April 2009 to June 2010. The Tribunal held that no Service Tax could be imposed on the construction of residential complexes by the appellant during the disputed period. Citing precedents and considering the nature of the appellant&#039;s activities as &#039;works contract service,&#039; the Tribunal set aside the lower authority&#039;s decision and allowed the appeal, providing any consequential benefits as per law.</description>
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      <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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