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    <title>2023 (10) TMI 501 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, finding that the Show Cause Notices issued to the assessee-appellant were barred by limitation and that the services provided qualified for exemption under Notification No. 25/2012-ST. The Tribunal set aside the order imposing service tax for the period from 01.04.2012 to 30.06.2012, allowing the appeal in favor of the assessee-appellant.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, finding that the Show Cause Notices issued to the assessee-appellant were barred by limitation and that the services provided qualified for exemption under Notification No. 25/2012-ST. The Tribunal set aside the order imposing service tax for the period from 01.04.2012 to 30.06.2012, allowing the appeal in favor of the assessee-appellant.</description>
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