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    <title>2009 (3) TMI 193 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the services provided did not constitute taxable categories. It was held that the longer period for duty demands was not justified as the appellant&#039;s services primarily involved operation and maintenance of a power plant for electricity generation, without providing consulting or engineering services. The Tribunal emphasized the operational nature of the services, leading to a complete waiver of the demanded dues.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the services provided did not constitute taxable categories. It was held that the longer period for duty demands was not justified as the appellant&#039;s services primarily involved operation and maintenance of a power plant for electricity generation, without providing consulting or engineering services. The Tribunal emphasized the operational nature of the services, leading to a complete waiver of the demanded dues.</description>
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