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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s decision to impose Service Tax liability on V-SAT Charges under &quot;Stock Broker Service&quot; due to a deviation from the show cause notice&#039;s scope, emphasizing procedural fairness and legal precision in tax assessments. The Tribunal ruled that the proceedings exceeded the notice&#039;s specified category, highlighting the importance of aligning tax demands with the content of show cause notices to prevent arbitrary or unjust tax impositions.</description>
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