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2018 (4) TMI 961 - CESTAT NEW DELHIConstruction of Residential Complex Service - construction of residential units for Indore Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission Scheme for ecomically weaker sections - Held that: - the construction of residential units for EWS JNNURM for Indore Municipal Corporation is clearly covered by exemption N/N. 28/2010 ST dated 22/06/2010 - demand set aside. Development of plots for accommodation of people in slum locality under Valmiki Awas Mission- Baba Saheb Ambedkar Yojana for economically weaker sections as developed by Government of Madhya Pradesh - Held that: - the appellants are not engaged in any construction of residential units. They were mainly engaged in development of plots in the slum locality in terms of an arrangement with main contractor for Government of Madhya Pradesh - demand set aside. Appeal allowed - decided in favor of appellant.
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