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    <description>The Court dismissed the writ petition challenging the show-cause notice for alleged non-payment of service tax on land development services, citing issues of suppression of facts and the applicability of the extended period of limitation under the Finance Act, 1994. The petitioner was given the opportunity to raise all grounds in response to the show-cause notice.</description>
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      <description>The Court dismissed the writ petition challenging the show-cause notice for alleged non-payment of service tax on land development services, citing issues of suppression of facts and the applicability of the extended period of limitation under the Finance Act, 1994. The petitioner was given the opportunity to raise all grounds in response to the show-cause notice.</description>
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