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    <description>The tribunal ruled in favor of the appellant, setting aside the order imposing service tax on royalty payments made to a foreign corporation for Intellectual Property Right Services. The decision was based on a precedent set by a previous judgment of the tribunal that had favored the appellant in a similar case.</description>
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      <description>The tribunal ruled in favor of the appellant, setting aside the order imposing service tax on royalty payments made to a foreign corporation for Intellectual Property Right Services. The decision was based on a precedent set by a previous judgment of the tribunal that had favored the appellant in a similar case.</description>
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