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    <title>2022 (8) TMI 992 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the impugned orders, allowing the appeals. The key determination was that the appellant was entitled to the benefit of exemption notifications dated 20.07.2010 and 27.02.2010, exempting services from service tax liability for the relevant periods. Other issues, such as the inclusion of material values and the invocation of the extended period of limitation, were not directly addressed in detail due to the resolution of the main contention in favor of the appellant.</description>
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      <description>The Tribunal set aside the impugned orders, allowing the appeals. The key determination was that the appellant was entitled to the benefit of exemption notifications dated 20.07.2010 and 27.02.2010, exempting services from service tax liability for the relevant periods. Other issues, such as the inclusion of material values and the invocation of the extended period of limitation, were not directly addressed in detail due to the resolution of the main contention in favor of the appellant.</description>
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