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    <title>2023 (6) TMI 1157 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remitted the case to the Principal Commissioner to assess the factual position pre and post July 01, 2010, regarding the demand of service tax for construction of residential complexes. The Principal Commissioner was instructed to expedite the examination of liability, deposit timing, and interest payment. Penalties were deemed inapplicable based on a previous Tribunal ruling. The impugned order was to align with the Principal Commissioner&#039;s reassessment outcome within six months.</description>
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      <description>The Tribunal remitted the case to the Principal Commissioner to assess the factual position pre and post July 01, 2010, regarding the demand of service tax for construction of residential complexes. The Principal Commissioner was instructed to expedite the examination of liability, deposit timing, and interest payment. Penalties were deemed inapplicable based on a previous Tribunal ruling. The impugned order was to align with the Principal Commissioner&#039;s reassessment outcome within six months.</description>
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