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    <title>2024 (2) TMI 1253 - CESTAT CHENNAI</title>
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    <description>The Tribunal determined that the appellant was not liable for service tax under the Finance Act, 1994, for the period from 1.4.2010 to 31.3.2016. For the earlier period, the Tribunal relied on a circular clarifying non-taxability, and for the latter period, it referenced a retrospective exemption. Consequently, the impugned order was set aside, and the appellant was granted consequential relief, disposing of the appeal.</description>
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      <description>The Tribunal determined that the appellant was not liable for service tax under the Finance Act, 1994, for the period from 1.4.2010 to 31.3.2016. For the earlier period, the Tribunal relied on a circular clarifying non-taxability, and for the latter period, it referenced a retrospective exemption. Consequently, the impugned order was set aside, and the appellant was granted consequential relief, disposing of the appeal.</description>
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