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    <description>The tribunal ruled in favor of the appellant, holding that dormant account charges were in the nature of penal charges and not subject to service tax. The decision was supported by the interpretation of relevant legal provisions, circulars, and previous judgments, ultimately providing relief to the appellant.</description>
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      <description>The tribunal ruled in favor of the appellant, holding that dormant account charges were in the nature of penal charges and not subject to service tax. The decision was supported by the interpretation of relevant legal provisions, circulars, and previous judgments, ultimately providing relief to the appellant.</description>
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