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2017 (5) TMI 1389 - AT - Service TaxLiability of tax - construction activities mainly non commercial structures - Held that: - in respect of all the residential units constructed for Ghaziabad authority, for the Ministry of Defense, and under JNNURM, none of the constructed blocks have got 12 or more units, attracting levy of service tax under Section 65(105) (zzzh) - the whole SCN is unsustainable and the demand as raised is bad and against the provisions of law - appeal allowed - decided in favor of appellant.
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