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    <title>2024 (11) TMI 348 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order demanding service tax from the appellant for the period April 2008 to March 2009, concluding that service tax was not applicable to developers before 1.7.2010. This decision was based on consistent precedents from CESTAT benches and the Supreme Court ruling in CCE &amp; CC Kerala Vs Larsen &amp; Toubro Ltd. The appeal was allowed, granting the appellant any consequential benefits as per law.</description>
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      <description>The Tribunal set aside the impugned order demanding service tax from the appellant for the period April 2008 to March 2009, concluding that service tax was not applicable to developers before 1.7.2010. This decision was based on consistent precedents from CESTAT benches and the Supreme Court ruling in CCE &amp; CC Kerala Vs Larsen &amp; Toubro Ltd. The appeal was allowed, granting the appellant any consequential benefits as per law.</description>
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