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    <title>2019 (2) TMI 2154 - CESTAT ALLAHABAD</title>
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    <description>Construction of houses under the Jawaharlal Nehru National Urban Renewal Mission requires contract-wise examination to determine whether the activity is taxable as works contract service for construction of a residential complex. Housing undertaken for slum dwellers and poor persons under a government scheme, without commercial activity, requires assessment against the applicable legal position and relevant Tribunal rulings. The taxability of the construction contracts remained subject to fresh determination after verification of the individual contractual terms.</description>
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