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    <description>The High Court upheld the Tribunal&#039;s order for the Municipality to pre-deposit a specific amount within a set timeframe, with modified payment terms of six equal monthly instalments starting from January 2015. Failure to comply would allow legal action. The decision aligned with Supreme Court precedent on paying arrears in instalments, addressing service tax applicability, penalty imposition, and the Tribunal&#039;s directive effectively.</description>
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