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2018 (2) TMI 647 - AT - Service TaxConstruction of Residential and Commercial Complexes - Composite Work Contract service - Held that: - In the case of B.L. Mehta Construction Pvt. Limited Vs. CCE, Chandigarh [2017 (8) TMI 520 - CESTAT CHANDIGARH], identical matter came before this Tribunal, where Tribunal has already held that as the construction of said flats is for personal use, therefore, no demand of service tax is not sustainable - demand of service tax is not sustainable against the appellant - appeal allowed - decided in favor of appellant.
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