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    <description>The Tribunal partially allowed the appeal, holding the appellant liable for service tax on cleaning activities related to railways, airport authority, and ordnance factory but not on educational institutions and certain public utility premises. The demand for the extended period and the penalties were found to be unsustainable.</description>
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      <description>The Tribunal partially allowed the appeal, holding the appellant liable for service tax on cleaning activities related to railways, airport authority, and ordnance factory but not on educational institutions and certain public utility premises. The demand for the extended period and the penalties were found to be unsustainable.</description>
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