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    <title>2023 (10) TMI 993 - CESTAT HYDERABAD</title>
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    <description>The Appellate Tribunal allowed the appeal, setting aside the impugned order related to the demand for service tax for the period 2006-07 to 2008-09. It concluded that the demand was based on a change of opinion, as the Appellants were registered, maintained proper records, and had actively sought clarification on taxability. The Tribunal found no evidence of concealment, suppression, or fraud by the Appellants. Consequently, the Tribunal ruled in favor of the Appellants, granting them entitlement to consequential benefits as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444770</link>
      <description>The Appellate Tribunal allowed the appeal, setting aside the impugned order related to the demand for service tax for the period 2006-07 to 2008-09. It concluded that the demand was based on a change of opinion, as the Appellants were registered, maintained proper records, and had actively sought clarification on taxability. The Tribunal found no evidence of concealment, suppression, or fraud by the Appellants. Consequently, the Tribunal ruled in favor of the Appellants, granting them entitlement to consequential benefits as per the law.</description>
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