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    <description>The Appeals were allowed, and the Orders-in-Original were set aside. The Tribunal ruled in favor of the appellants, holding that the value of free materials supplied by the service recipient and bonus payments received by the service provider should not be included in the calculation of Service Tax payable, in line with established legal principles and precedents.</description>
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      <description>The Appeals were allowed, and the Orders-in-Original were set aside. The Tribunal ruled in favor of the appellants, holding that the value of free materials supplied by the service recipient and bonus payments received by the service provider should not be included in the calculation of Service Tax payable, in line with established legal principles and precedents.</description>
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