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    <description>The Tribunal set aside the impugned order and allowed the appeal, granting consequential reliefs. It determined that the demand for service tax under Construction of Complex Services and Construction of Residential Complex Services was unsustainable. The Tribunal held that service tax demands on composite contracts should be categorized under Works Contract Services, aligning with prior decisions and Apex Court rulings.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal, granting consequential reliefs. It determined that the demand for service tax under Construction of Complex Services and Construction of Residential Complex Services was unsustainable. The Tribunal held that service tax demands on composite contracts should be categorized under Works Contract Services, aligning with prior decisions and Apex Court rulings.</description>
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