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2017 (9) TMI 79 - AT - Service TaxConstruction service or girls hostel - construction of Residential Complex Service - Held that: - the impugned order considered the said hostel as residential complex having more than 12 units. We find that such inference, based on the number of rooms in hostel, is fallacious. The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential Complex - the individual room in the said hostel cannot be equated to a residential house or a flat which are covered under the category of Construction of Complex service for the purpose of service tax - demand set aside - appeal allowed - decided in favor of appellant.
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