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    <description>The Tribunal upheld the adjudicating authority&#039;s decision, confirming service tax demands for specific periods based on agreements indicating subscriber numbers. Interest liability was addressed, and no penalty was imposed on the respondent due to potential confusion and upheld portions of the order. The appeal by the revenue challenging under-reporting of subscribers and short payment of service tax liability was disposed of accordingly, considering findings on service tax liability and subscriber base calculations.</description>
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      <description>The Tribunal upheld the adjudicating authority&#039;s decision, confirming service tax demands for specific periods based on agreements indicating subscriber numbers. Interest liability was addressed, and no penalty was imposed on the respondent due to potential confusion and upheld portions of the order. The appeal by the revenue challenging under-reporting of subscribers and short payment of service tax liability was disposed of accordingly, considering findings on service tax liability and subscriber base calculations.</description>
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