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    <title>2023 (12) TMI 750 - CESTAT HYDERABAD</title>
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    <description>The CESTAT Hyderabad ruled that the appellant is not liable for service tax on the construction of residential flats for the period before July 1, 2010, based on Circular No.151/2/2010-ST. For the period after July 1, 2010, the Tribunal determined that the service tax was incorrectly demanded under &quot;Construction of residential complex service&quot; and should have been classified under &quot;Works Contract service.&quot; The Tribunal allowed the appeal, set aside the Impugned Order, and granted the appellant consequential benefits according to the law.</description>
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    <pubDate>Wed, 29 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 750 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=447066</link>
      <description>The CESTAT Hyderabad ruled that the appellant is not liable for service tax on the construction of residential flats for the period before July 1, 2010, based on Circular No.151/2/2010-ST. For the period after July 1, 2010, the Tribunal determined that the service tax was incorrectly demanded under &quot;Construction of residential complex service&quot; and should have been classified under &quot;Works Contract service.&quot; The Tribunal allowed the appeal, set aside the Impugned Order, and granted the appellant consequential benefits according to the law.</description>
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      <pubDate>Wed, 29 Nov 2023 00:00:00 +0530</pubDate>
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