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2019 (4) TMI 1201 - AT - Service TaxDemand of service tax - construction of complex’ services - works contract service - HELD THAT:- The issue covered by the decision in the case of MACRO MARVEL PROJECTS LTD. VERSUS COMMR. OF SERVICE TAX, CHENNAI [2008 (9) TMI 80 - CESTAT, CHENNAI], where it was held that construction of individual residential units are not subject to levy of service tax - appeal allowed - decided in favor of appellant.
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