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    <description>The Tribunal rejected the applicants&#039; plea for waiver of service tax due to the denial of abatement on the value of materials sold during maintenance and repair services. The applicants&#039; failure to contest the suppression of facts allegation resulted in a directive to pre-deposit the tax amount within eight weeks to avoid penalty. Compliance with tax regulations and addressing allegations promptly during legal proceedings are emphasized in the judgment to avoid adverse consequences.</description>
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