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    <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, setting aside the demand for service tax on expenses related to GTA Services and penalties imposed based on the longer period of limitation. The Tribunal emphasized transparency through balance sheet figures and the absence of mala fide intentions, leading to the decision that the longer period of limitation was not applicable.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, setting aside the demand for service tax on expenses related to GTA Services and penalties imposed based on the longer period of limitation. The Tribunal emphasized transparency through balance sheet figures and the absence of mala fide intentions, leading to the decision that the longer period of limitation was not applicable.</description>
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