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    <description>The High Court quashed the Tribunal&#039;s decision and directed a fresh consideration of the petitioners&#039; application regarding the disputed liability of service tax on services provided as a sub-contractor. The Court emphasized the importance of a thorough review and reasoned order, highlighting a circular clarifying the taxability of sub-contractors. The judgment stressed the need for an independent decision by the Tribunal, instructing a fair hearing and comprehensive evaluation of the presented materials within three weeks.</description>
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