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    <title>2021 (3) TMI 783 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision on the service tax demand. The Tribunal emphasized that the limitation period for the matter is governed by the Finance Act, 1994, not the Limitation Act, ultimately ruling in favor of the appellant and providing consequential relief.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) decision on the service tax demand. The Tribunal emphasized that the limitation period for the matter is governed by the Finance Act, 1994, not the Limitation Act, ultimately ruling in favor of the appellant and providing consequential relief.</description>
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