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    <title>High Court Denies Relief in Service Tax Case Despite Tribunal&#039;s Oversight on Wilful Misrepresentation Argument. Amount Contested is 33%.</title>
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    <description>Waiver of pre-deposit - Tribunal ought to have dealt with the specific contention of the petitioner with regard to the non establishment of the fact of wilful misrepresentation/suppression, while dealing with the contentions of the petitioner on limitation - But since the amount is only around 33% of the total demand, no relief - HC</description>
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