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    <description>The appeal was allowed by the Tribunal, remanding the matter to the original authority for further investigation into the actual receipt of rent by the appellant. The Tribunal emphasized the importance of determining whether the appellant had received the rent amount from State Bank of India to assess service tax liability.</description>
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      <description>The appeal was allowed by the Tribunal, remanding the matter to the original authority for further investigation into the actual receipt of rent by the appellant. The Tribunal emphasized the importance of determining whether the appellant had received the rent amount from State Bank of India to assess service tax liability.</description>
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