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    <description>The Tribunal held that the appellants were not liable to pay service tax on commissions received from abroad before a specific date. It also found that demands falling outside the normal period were not sustainable due to interpretational issues. The Tribunal upheld or set aside demands and penalties based on the specific circumstances of each appeal, providing consequential reliefs where applicable.</description>
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      <description>The Tribunal held that the appellants were not liable to pay service tax on commissions received from abroad before a specific date. It also found that demands falling outside the normal period were not sustainable due to interpretational issues. The Tribunal upheld or set aside demands and penalties based on the specific circumstances of each appeal, providing consequential reliefs where applicable.</description>
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