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    <description>The Tribunal ruled in favor of the appellant in a service tax dispute concerning Intellectual Property Right Service for the period 2006-07. The Tribunal held that the demand was time-barred due to the Revenue&#039;s prior show cause notice under a different service category, invoking the principle from the Nizam Sugar Factory case. The impugned order was set aside solely on the grounds of the limitation issue, emphasizing the significance of adherence to time limits and prohibiting multiple notices for known facts.</description>
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