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    <description>The court declined to entertain the petition challenging a show cause notice for Service Tax demand, interest, penalties, and late fees at that stage. The petitioner was allowed to raise defenses before the appropriate authority, emphasizing the need for a fair opportunity to present their case. The court directed the authority to evaluate the case on its merits and issue a speaking order, disposing of the petition with these observations.</description>
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      <description>The court declined to entertain the petition challenging a show cause notice for Service Tax demand, interest, penalties, and late fees at that stage. The petitioner was allowed to raise defenses before the appropriate authority, emphasizing the need for a fair opportunity to present their case. The court directed the authority to evaluate the case on its merits and issue a speaking order, disposing of the petition with these observations.</description>
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