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    <description>The Tribunal ruled in favor of the appellant, finding the Commissioner&#039;s order invoking a larger period for service tax and penalty unsustainable. The Tribunal emphasized the need for proper review as per the Finance Act and cited legal precedent to support its decision in setting aside the order.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding the Commissioner&#039;s order invoking a larger period for service tax and penalty unsustainable. The Tribunal emphasized the need for proper review as per the Finance Act and cited legal precedent to support its decision in setting aside the order.</description>
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