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    <description>The Tribunal ruled in favor of the appellant, setting aside penalties and interest while upholding the payment of service tax. The decision was based on the lack of deliberate suppression of facts, the revenue-neutral nature of transactions, and the absence of justification for penalties and interest. The ruling aligned with appellant&#039;s arguments and legal precedents cited, resulting in the partial allowance of the appeals.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside penalties and interest while upholding the payment of service tax. The decision was based on the lack of deliberate suppression of facts, the revenue-neutral nature of transactions, and the absence of justification for penalties and interest. The ruling aligned with appellant&#039;s arguments and legal precedents cited, resulting in the partial allowance of the appeals.</description>
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