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    <description>The Tribunal allowed the appeal, setting aside the demand for Service Tax on the grounds of time bar. It concluded that there was no suppression of fact or malafide intention on the part of the appellant, as they started paying Service Tax without prompting from the department and genuinely believed in the non-taxability of their service until the relevant amendment. The Tribunal highlighted the appellant&#039;s compliance and the department&#039;s delayed action, ultimately leading to the appeal&#039;s success without delving into the case&#039;s merits.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand for Service Tax on the grounds of time bar. It concluded that there was no suppression of fact or malafide intention on the part of the appellant, as they started paying Service Tax without prompting from the department and genuinely believed in the non-taxability of their service until the relevant amendment. The Tribunal highlighted the appellant&#039;s compliance and the department&#039;s delayed action, ultimately leading to the appeal&#039;s success without delving into the case&#039;s merits.</description>
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