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    <description>Delay in filing the civil appeal was condoned, the appeal was admitted, and it was directed to be tagged with Civil Appeal No. 4584 of 2005. The order records no substantive ruling on the service tax dispute and is limited to these procedural directions.</description>
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      <description>Delay in filing the civil appeal was condoned, the appeal was admitted, and it was directed to be tagged with Civil Appeal No. 4584 of 2005. The order records no substantive ruling on the service tax dispute and is limited to these procedural directions.</description>
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