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    <title>2018 (4) TMI 1104 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, stating that no service tax liability existed for the period before 16.06.2005. Additionally, the appellants were found eligible for exemption under Notification No. 8/2005 for processing goods on behalf of 100% Export-Oriented Units. The Tribunal set aside the impugned orders, allowing both appeals.</description>
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      <description>The Tribunal ruled in favor of the appellants, stating that no service tax liability existed for the period before 16.06.2005. Additionally, the appellants were found eligible for exemption under Notification No. 8/2005 for processing goods on behalf of 100% Export-Oriented Units. The Tribunal set aside the impugned orders, allowing both appeals.</description>
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