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    <description>The Tribunal ruled in favor of the appellant, holding that the fixed facility charges for installing gas storage facilities were not subject to Service Tax. The Tribunal found that similar clarifications issued by the Board and the Commissioner of Central Excise supported the appellant&#039;s position, leading to the setting aside of the lower authorities&#039; decisions and allowing the appeals.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the fixed facility charges for installing gas storage facilities were not subject to Service Tax. The Tribunal found that similar clarifications issued by the Board and the Commissioner of Central Excise supported the appellant&#039;s position, leading to the setting aside of the lower authorities&#039; decisions and allowing the appeals.</description>
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