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    <title>2023 (3) TMI 738 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the demand for service tax cannot be sustained as the value of free supplies should not be included in the taxable value. The judgment provides a detailed analysis of the legal provisions and relevant case law to support the decision, emphasizing the importance of the gross amount charged for the service provided in determining the taxable value for service tax payment.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the demand for service tax cannot be sustained as the value of free supplies should not be included in the taxable value. The judgment provides a detailed analysis of the legal provisions and relevant case law to support the decision, emphasizing the importance of the gross amount charged for the service provided in determining the taxable value for service tax payment.</description>
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