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    <description>The Tribunal ruled against the applicant on all key issues, including the treatment of the State Government of Rajasthan, exemption from service tax, benefit of the Composition Scheme, and the justification for the longer period invocation. The judgment emphasized the lack of merit in the applicant&#039;s claims and directed a significant deposit within a specified timeline for a waiver of pre-deposit for the balance of dues.</description>
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