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    <description>The appellate tribunal allowed the appeal by remanding the case back to the adjudicating authority for a fresh review. The tribunal emphasized the need for factual verification and consideration of all payments made by the appellant to establish the discharge of service tax liability accurately. The decision highlighted the importance of a comprehensive assessment of service tax liability and directed the appellant to cooperate with lower authorities in providing accurate data for verification.</description>
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      <description>The appellate tribunal allowed the appeal by remanding the case back to the adjudicating authority for a fresh review. The tribunal emphasized the need for factual verification and consideration of all payments made by the appellant to establish the discharge of service tax liability accurately. The decision highlighted the importance of a comprehensive assessment of service tax liability and directed the appellant to cooperate with lower authorities in providing accurate data for verification.</description>
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