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    <title>2019 (5) TMI 235 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demand for cargo handling services, maintenance and repair services, canal closure services, excavation services, and rent-a-cab services. The liability for commercial and industrial construction services was acknowledged, but the demand was set aside due to the time-barred notice. The Tribunal held that the show cause notice was beyond the normal limitation period and found no evidence of suppression or misrepresentation by the appellant, ultimately allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=379507</link>
      <description>The Tribunal set aside the demand for cargo handling services, maintenance and repair services, canal closure services, excavation services, and rent-a-cab services. The liability for commercial and industrial construction services was acknowledged, but the demand was set aside due to the time-barred notice. The Tribunal held that the show cause notice was beyond the normal limitation period and found no evidence of suppression or misrepresentation by the appellant, ultimately allowing the appeal.</description>
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