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    <description>The Tribunal allowed the appeal by way of remand, setting aside the impugned Order. The decision emphasized the need for the Adjudicating Authority to consider the rulings provided by the appellant and the Revenue before making a fresh determination. Both parties were granted the opportunity to present their arguments, with all issues open for reconsideration. The judgment highlighted the importance of legal precedents in interpreting the nature of services provided and the necessity for a comprehensive review based on relevant case laws to ensure a fair and informed decision-making process.</description>
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