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    <title>2024 (3) TMI 74 - CESTAT CHENNAI</title>
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    <description>The Tribunal determined that the appellant, acting as a builder/developer, provided works contract services before 01.07.2010, a period during which service tax under Construction of Residential Complex Service (CRCS) was not applicable. Consequently, the Tribunal concluded that the demand for service tax was unjustified, overturning the Adjudicating Authority&#039;s order and allowing the appellant&#039;s appeal.</description>
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      <description>The Tribunal determined that the appellant, acting as a builder/developer, provided works contract services before 01.07.2010, a period during which service tax under Construction of Residential Complex Service (CRCS) was not applicable. Consequently, the Tribunal concluded that the demand for service tax was unjustified, overturning the Adjudicating Authority&#039;s order and allowing the appellant&#039;s appeal.</description>
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