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    <title>2018 (3) TMI 1007 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that BSNL was not liable to pay service tax on the total amount collected by PCO operators before 1.3.2011. The Tribunal considered the amendments in the Service Tax Rules and clarified that the demand for service tax based on the entire amount collected could not be upheld. Consequently, the Tribunal set aside the orders confirming the demand, allowing the appeal by the assessee and dismissing the appeals by the department.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that BSNL was not liable to pay service tax on the total amount collected by PCO operators before 1.3.2011. The Tribunal considered the amendments in the Service Tax Rules and clarified that the demand for service tax based on the entire amount collected could not be upheld. Consequently, the Tribunal set aside the orders confirming the demand, allowing the appeal by the assessee and dismissing the appeals by the department.</description>
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