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    <title>2023 (10) TMI 231 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand for Service Tax on the construction of residential complex services. The Tribunal held that the activity of the assessee did not fall under the category of construction of complex services as they only sold individual plots and not constructed a complex with more than 12 units. The demand was deemed unsustainable based on legal precedents, and consequential benefits were provided in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444008</link>
      <description>The Tribunal allowed the appeal, setting aside the demand for Service Tax on the construction of residential complex services. The Tribunal held that the activity of the assessee did not fall under the category of construction of complex services as they only sold individual plots and not constructed a complex with more than 12 units. The demand was deemed unsustainable based on legal precedents, and consequential benefits were provided in accordance with the law.</description>
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