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    <description>The Supreme Court dismissed the Special Leave Petition on the ground of delay, so the matter was not entertained on merits. The order reflects only the limitation default and does not record any substantive adjudication on the service tax dispute.</description>
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      <description>The Supreme Court dismissed the Special Leave Petition on the ground of delay, so the matter was not entertained on merits. The order reflects only the limitation default and does not record any substantive adjudication on the service tax dispute.</description>
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