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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing the appeals. It held that service tax liability under goods transport agency services falls on the consignor or consignee, not the transporter engaging vehicles. The decision was based on established precedents and the interpretation of relevant legal provisions, overturning the demands raised by lower authorities.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing the appeals. It held that service tax liability under goods transport agency services falls on the consignor or consignee, not the transporter engaging vehicles. The decision was based on established precedents and the interpretation of relevant legal provisions, overturning the demands raised by lower authorities.</description>
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