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    <description>The Tribunal remanded the case for proper consideration of the calculation method for service tax demand, upheld the time bar on the demand for the period 2002-2004, set aside the penalty under Section 76, and left the issue of penalty under Section 78 and limitation open for further examination. The judgment emphasized the importance of correctly applying tax laws and procedures and the need for a fair adjudication process.</description>
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      <description>The Tribunal remanded the case for proper consideration of the calculation method for service tax demand, upheld the time bar on the demand for the period 2002-2004, set aside the penalty under Section 76, and left the issue of penalty under Section 78 and limitation open for further examination. The judgment emphasized the importance of correctly applying tax laws and procedures and the need for a fair adjudication process.</description>
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