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    <description>The Tribunal found the appellants liable for service tax on services related to External Commercial Borrowings but acknowledged the need to reevaluate the revenue neutrality aspect. The case was remanded to the Adjudicating Authority for a comprehensive review considering the issues of revenue neutrality and time bar, ensuring a fair assessment of the appellants&#039; contentions.</description>
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      <description>The Tribunal found the appellants liable for service tax on services related to External Commercial Borrowings but acknowledged the need to reevaluate the revenue neutrality aspect. The case was remanded to the Adjudicating Authority for a comprehensive review considering the issues of revenue neutrality and time bar, ensuring a fair assessment of the appellants&#039; contentions.</description>
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