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    <description>The tribunal ruled in favor of the appellant, holding that electricity charges reimbursed to the service provider by the service recipient should be excluded from the assessable value for Service Tax. The tribunal based its decision on the interpretation of contractual terms, previous tribunal decisions, and a Supreme Court ruling. The appeal was allowed, emphasizing that the principle established in previous cases applied to the current situation.</description>
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      <description>The tribunal ruled in favor of the appellant, holding that electricity charges reimbursed to the service provider by the service recipient should be excluded from the assessable value for Service Tax. The tribunal based its decision on the interpretation of contractual terms, previous tribunal decisions, and a Supreme Court ruling. The appeal was allowed, emphasizing that the principle established in previous cases applied to the current situation.</description>
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