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    <description>The Authority for Advance Rulings ruled in favor of the applicant on all issues regarding the applicability of service tax on various transactions related to software, royalties, job workers, electronic downloads, software licenses, media transfers, and loyalty programs. The Authority accepted the applicant&#039;s arguments, supported by the Revenue&#039;s agreement, concluding that the transactions in question do not attract service tax. The application was disposed of in accordance with the applicant&#039;s submissions.</description>
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