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    <description>Construction of residential police quarters on contract basis for the Tamil Nadu Police Housing Corporation was treated as covered by earlier Tribunal decisions on identical facts, which had held such work falls within the exclusion category and is not exigible to service tax. As no fresh ground was shown to depart from that view, the demand, interest and penalties were set aside and the appeals were allowed with consequential benefits, if any, as per law.</description>
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      <description>Construction of residential police quarters on contract basis for the Tamil Nadu Police Housing Corporation was treated as covered by earlier Tribunal decisions on identical facts, which had held such work falls within the exclusion category and is not exigible to service tax. As no fresh ground was shown to depart from that view, the demand, interest and penalties were set aside and the appeals were allowed with consequential benefits, if any, as per law.</description>
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