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    <title>2019 (5) TMI 513 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the transactions in question were subject to sales tax, thereby exempting them from additional Service Tax liability on hiring charges for repair and maintenance services. The Tribunal set aside the original orders demanding Service Tax, allowing all three appeals and disposing of the Miscellaneous Application.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the transactions in question were subject to sales tax, thereby exempting them from additional Service Tax liability on hiring charges for repair and maintenance services. The Tribunal set aside the original orders demanding Service Tax, allowing all three appeals and disposing of the Miscellaneous Application.</description>
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