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    <description>Construction work undertaken for Gujarat State Police Housing Corporation Limited does not fall within taxable construction of residential complex service. Established decisions on the identical issue govern the classification, and the departmental circular relied upon to confirm the demand cannot support a contrary result. The demand was therefore unsustainable, with the issue resolved in favour of the assessee.</description>
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      <description>Construction work undertaken for Gujarat State Police Housing Corporation Limited does not fall within taxable construction of residential complex service. Established decisions on the identical issue govern the classification, and the departmental circular relied upon to confirm the demand cannot support a contrary result. The demand was therefore unsustainable, with the issue resolved in favour of the assessee.</description>
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