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    <description>The Tribunal ruled in favor of the appellant, holding that the demand confirmed against them for service tax on GTA service was not sustainable. The Tribunal found that the show cause proceedings were time-barred as there was no evidence of fraud or willful misstatement by the appellant. Consequently, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the demand confirmed against them for service tax on GTA service was not sustainable. The Tribunal found that the show cause proceedings were time-barred as there was no evidence of fraud or willful misstatement by the appellant. Consequently, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant.</description>
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