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    <description>The Tribunal ruled in favor of the Appellant, holding that the free supply of materials was not part of the gross value for service tax calculation as per the agreement. Citing a Larger Bench ruling and Supreme Court affirmation, the Tribunal set aside the impugned order, entitling the Appellant to consequential benefits in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the Appellant, holding that the free supply of materials was not part of the gross value for service tax calculation as per the agreement. Citing a Larger Bench ruling and Supreme Court affirmation, the Tribunal set aside the impugned order, entitling the Appellant to consequential benefits in accordance with the law.</description>
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