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2012 (8) TMI 814 - AT - Service TaxDemand of service tax - business of real estate development and construction residential houses - appellant in terms of their agreement with their customers for construction of residential units on a plot of land owned by them construct the duplex type houses for their customers – Held that:- It is only w.e.f. 1-7-2010, that explanation was added to Section 65(zzzh) of the Finance Act, 1994 providing that for the purpose of this sub-clause - for the period prior to 1-7-2010, the appellant’s activity cannot be treated as service provided by them to their customers
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