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    <title>2023 (1) TMI 544 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax on the sharing of consideration, citing the principle of revenue neutrality and the absence of mala fide intent. The limitations on the demand were upheld, and penalties were deemed inapplicable due to the circumstances of the case.</description>
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