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    <description>The Tribunal set aside the impugned Order-In-Appeal, allowing the service provider&#039;s appeal and dismissing the Revenue&#039;s appeal. The show cause notice was deemed unsustainable as it relied solely on third-party information without proper evidence or confrontation of allegations. The decision underscores the significance of evidence and due process in tax matters, emphasizing the necessity for direct proof and validation of information before enforcement actions.</description>
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      <description>The Tribunal set aside the impugned Order-In-Appeal, allowing the service provider&#039;s appeal and dismissing the Revenue&#039;s appeal. The show cause notice was deemed unsustainable as it relied solely on third-party information without proper evidence or confrontation of allegations. The decision underscores the significance of evidence and due process in tax matters, emphasizing the necessity for direct proof and validation of information before enforcement actions.</description>
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