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    <description>The Tribunal allowed the appeal, finding that the service received by the appellants constituted Fashion Designing Service, not taxable under Reverse Charge Mechanism as per the Circular issued by the C.B.E.C. The Tribunal emphasized the need to substantiate grounds for overturning decisions made by lower authorities in appellate proceedings.</description>
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      <description>The Tribunal allowed the appeal, finding that the service received by the appellants constituted Fashion Designing Service, not taxable under Reverse Charge Mechanism as per the Circular issued by the C.B.E.C. The Tribunal emphasized the need to substantiate grounds for overturning decisions made by lower authorities in appellate proceedings.</description>
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