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    <description>The Tribunal set aside the demand for the extended period but upheld it for the normal period regarding services provided to clients in Jammu and Kashmir. Penalties under Sections 78 and 77 were set aside, and the appeal was disposed of accordingly.</description>
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      <description>The Tribunal set aside the demand for the extended period but upheld it for the normal period regarding services provided to clients in Jammu and Kashmir. Penalties under Sections 78 and 77 were set aside, and the appeal was disposed of accordingly.</description>
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