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    <title>2022 (4) TMI 520 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, stating that the fees paid to the State Government during the manufacture and trading of alcoholic beverages did not constitute provision of any service, thereby exempting the appellant from service tax liability. The impugned order was modified, and the appeal was allowed with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, stating that the fees paid to the State Government during the manufacture and trading of alcoholic beverages did not constitute provision of any service, thereby exempting the appellant from service tax liability. The impugned order was modified, and the appeal was allowed with consequential relief.</description>
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