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    <title>2016 (10) TMI 279 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant was liable to pay service tax for managing, maintaining, or repairing Tubewal, street lights, and fountains as these structures did not qualify as government buildings for exemption under Section 98(1) of the Finance Act, 1994. The Tribunal found that the services provided for these structures fell under the taxable category as they were not commonly considered parts of a building. Consequently, the appellant&#039;s appeal was dismissed, and the impugned order was upheld.</description>
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    <pubDate>Tue, 09 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2016 (10) TMI 279 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=333259</link>
      <description>The Tribunal held that the appellant was liable to pay service tax for managing, maintaining, or repairing Tubewal, street lights, and fountains as these structures did not qualify as government buildings for exemption under Section 98(1) of the Finance Act, 1994. The Tribunal found that the services provided for these structures fell under the taxable category as they were not commonly considered parts of a building. Consequently, the appellant&#039;s appeal was dismissed, and the impugned order was upheld.</description>
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      <pubDate>Tue, 09 Aug 2016 00:00:00 +0530</pubDate>
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