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    <title>2023 (8) TMI 57 - CESTAT CHANDIGARH</title>
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    <description>The tribunal allowed the appeal, setting aside the demands for service tax under all categories. The appellants were found not liable for service tax on activities related to cleaning services, management, maintenance, or repair services, construction of complex services, and industrial or commercial construction services. The tribunal also ruled that the extended period of limitation was inconsequential as none of the demands were sustainable.</description>
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      <description>The tribunal allowed the appeal, setting aside the demands for service tax under all categories. The appellants were found not liable for service tax on activities related to cleaning services, management, maintenance, or repair services, construction of complex services, and industrial or commercial construction services. The tribunal also ruled that the extended period of limitation was inconsequential as none of the demands were sustainable.</description>
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