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    <title>2023 (7) TMI 1019 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled that construction of Residential Complex for Gujarat State Police Housing Corporation Limited is not liable to service tax. Citing precedents, including cases involving similar government entities, the Tribunal held that such constructions for non-commercial purposes are excluded from service tax liability. The Tribunal set aside the demand for service tax, allowing the appeals with consequential relief.</description>
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      <description>The Tribunal ruled that construction of Residential Complex for Gujarat State Police Housing Corporation Limited is not liable to service tax. Citing precedents, including cases involving similar government entities, the Tribunal held that such constructions for non-commercial purposes are excluded from service tax liability. The Tribunal set aside the demand for service tax, allowing the appeals with consequential relief.</description>
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