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    <title>2024 (6) TMI 45 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a service provider, determining that discounts given to PCOs should not be included in the taxable value for service tax purposes. Additionally, the Tribunal found the Show Cause Notice to be time-barred, as the Department failed to prove suppression by the appellant. Consequently, the impugned order was set aside, and the appeal was allowed, granting any consequential reliefs as per law.</description>
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      <description>The Tribunal ruled in favor of the appellant, a service provider, determining that discounts given to PCOs should not be included in the taxable value for service tax purposes. Additionally, the Tribunal found the Show Cause Notice to be time-barred, as the Department failed to prove suppression by the appellant. Consequently, the impugned order was set aside, and the appeal was allowed, granting any consequential reliefs as per law.</description>
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