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    <description>The Tribunal determined that the demand for Service Tax on services related to the construction of a sewerage system and allied works was unsustainable. It ruled in favor of the Appellant, referencing precedents where similar cases had been decided similarly. The Tribunal set aside the impugned order, thereby allowing the appeal and negating the penalties imposed by the Commissioner under Works Contract Services.</description>
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      <description>The Tribunal determined that the demand for Service Tax on services related to the construction of a sewerage system and allied works was unsustainable. It ruled in favor of the Appellant, referencing precedents where similar cases had been decided similarly. The Tribunal set aside the impugned order, thereby allowing the appeal and negating the penalties imposed by the Commissioner under Works Contract Services.</description>
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