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    <title>2018 (12) TMI 1040 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal in full, setting aside the demand under &quot;Residential Complex Service&quot; for the period 2006-2009 and &quot;Site Formation and Clearance Service&quot; for the period 2006-2008. The Tribunal held that the demands were not valid based on the nature of the services provided and the legal provisions applicable. Consequently, the appellants were relieved of the service tax liabilities and associated penalties, with consequential benefits as per law.</description>
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      <description>The Tribunal allowed the appeal in full, setting aside the demand under &quot;Residential Complex Service&quot; for the period 2006-2009 and &quot;Site Formation and Clearance Service&quot; for the period 2006-2008. The Tribunal held that the demands were not valid based on the nature of the services provided and the legal provisions applicable. Consequently, the appellants were relieved of the service tax liabilities and associated penalties, with consequential benefits as per law.</description>
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