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    <description>Electronic filing of service tax returns must be performed via the ACES portal; users should consult the ACES Help section to download the user manual or read the FAQ for procedural guidance. The portal is in a transitional stage, and users experiencing difficulty may contact the ACES Service Desk by email or the national toll free support line for assistance. Questions about any required physical filing after electronic submission should be resolved through the ACES Help resources or by contacting the concerned departmental officer or service desk.</description>
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