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    <title>2023 (9) TMI 1281 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled that construction activities under government schemes like JnNURM and Safai Kamdar for residential purposes aimed at the poor are excluded from service tax liability as they fall under the definition of &quot;personal use.&quot; Citing precedents such as Khurana Engineering Limited, DH Patel, and Natvar Construction Co., the Tribunal held that such constructions do not attract service tax. Consequently, the order demanding service tax was set aside, and the appeal was allowed with consequential relief.</description>
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    <pubDate>Tue, 05 Sep 2023 00:00:00 +0530</pubDate>
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      <title>2023 (9) TMI 1281 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=443659</link>
      <description>The Tribunal ruled that construction activities under government schemes like JnNURM and Safai Kamdar for residential purposes aimed at the poor are excluded from service tax liability as they fall under the definition of &quot;personal use.&quot; Citing precedents such as Khurana Engineering Limited, DH Patel, and Natvar Construction Co., the Tribunal held that such constructions do not attract service tax. Consequently, the order demanding service tax was set aside, and the appeal was allowed with consequential relief.</description>
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      <pubDate>Tue, 05 Sep 2023 00:00:00 +0530</pubDate>
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