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    <title>2010 (7) TMI 176 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals and dismissed the revenue&#039;s appeal, holding that no service tax was due on grants-in-aid received for welfare schemes as there was no service provider-client relationship. Therefore, demands for service tax, interest, and penalties were set aside for the periods in question.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals and dismissed the revenue&#039;s appeal, holding that no service tax was due on grants-in-aid received for welfare schemes as there was no service provider-client relationship. Therefore, demands for service tax, interest, and penalties were set aside for the periods in question.</description>
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