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    <description>The Tribunal ruled in favor of the appellant, setting aside the demands and penalties. The appellant was granted exemption under Notification No.6/2006-CE for the fabrication of armored vehicles, with the bulletproofing activity classified under works contract service. The demand for service tax on renting of immovable property service was dismissed due to the absence of remuneration received by the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demands and penalties. The appellant was granted exemption under Notification No.6/2006-CE for the fabrication of armored vehicles, with the bulletproofing activity classified under works contract service. The demand for service tax on renting of immovable property service was dismissed due to the absence of remuneration received by the appellant.</description>
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