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    <description>The appeal was allowed by way of remand, emphasizing the importance of meeting the specified conditions in the Notifications for availing abatement of Service Tax. The Tribunal directed a detailed examination of evidence to determine the appellants&#039; eligibility for abatement, setting aside the initial order and instructing the adjudicating authority to reconsider the matter after affording the appellants a fair opportunity to present their case.</description>
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      <description>The appeal was allowed by way of remand, emphasizing the importance of meeting the specified conditions in the Notifications for availing abatement of Service Tax. The Tribunal directed a detailed examination of evidence to determine the appellants&#039; eligibility for abatement, setting aside the initial order and instructing the adjudicating authority to reconsider the matter after affording the appellants a fair opportunity to present their case.</description>
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