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    <description>The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, holding that Works Contract services were not liable to Service Tax during the relevant period. The demand for Service Tax on services provided by foreign suppliers, where no consideration was charged, was set aside. The Tribunal emphasized revenue neutrality and overturned penalties imposed under sections 76 and 78, citing legal interpretations and precedents supporting the appellant&#039;s arguments.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, holding that Works Contract services were not liable to Service Tax during the relevant period. The demand for Service Tax on services provided by foreign suppliers, where no consideration was charged, was set aside. The Tribunal emphasized revenue neutrality and overturned penalties imposed under sections 76 and 78, citing legal interpretations and precedents supporting the appellant&#039;s arguments.</description>
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