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2018 (1) TMI 1430 - CESTAT ALLAHABADLevy of Service Tax - amount of security deposit, by the builder-appellant, who has constructed residential flats - Held that:- The amount in dispute, is not towards providing of any service provided or to be provided. Further, for the said amount is received by a builder as a pure agent and/or trustee of the flat holders and/or owners, is not liable to service tax - appeal allowed - decided in favor of appellant.
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