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    <description>The Tribunal set aside the penalty equal to the service tax demand, remanded the determination of service tax liability for the supply of tangible goods service, and upheld the remaining parts of the impugned order. The appeal was allowed by way of remand for a thorough reevaluation based on legal provisions and Circular guidelines.</description>
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      <description>The Tribunal set aside the penalty equal to the service tax demand, remanded the determination of service tax liability for the supply of tangible goods service, and upheld the remaining parts of the impugned order. The appeal was allowed by way of remand for a thorough reevaluation based on legal provisions and Circular guidelines.</description>
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