The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has ruled that construction of residential flats for Below Poverty Line (BPL) families for the Haryana Housing Board was a taxable service prior to 1 July 2012, rejecting a contractor’s claim for refund of service tax paid during the period 2009–10 to June 2012….
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