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    <description>The Tribunal set aside the demand of service tax against the appellant, ruling that the investigation by the revenue department and valuation aspects were not appropriately considered. The appellant&#039;s engagement in job work and manufacturing goods did not justify treating the entire turnover as consideration for services. The Tribunal found discrepancies in the show cause notice and appellant&#039;s activities, leading to the decision to allow the appeal and grant consequential relief.</description>
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      <description>The Tribunal set aside the demand of service tax against the appellant, ruling that the investigation by the revenue department and valuation aspects were not appropriately considered. The appellant&#039;s engagement in job work and manufacturing goods did not justify treating the entire turnover as consideration for services. The Tribunal found discrepancies in the show cause notice and appellant&#039;s activities, leading to the decision to allow the appeal and grant consequential relief.</description>
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