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    <description>The court directed the petitioner to respond to the show cause notice challenging the recovery of service tax dues related to toll collection. While allowing the proceedings to continue, the court prohibited coercive measures for recovery until a final order is issued. The judgment indicates a thorough evaluation of arguments on service tax authority and exemptions for toll services, showcasing a balanced resolution approach.</description>
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      <description>The court directed the petitioner to respond to the show cause notice challenging the recovery of service tax dues related to toll collection. While allowing the proceedings to continue, the court prohibited coercive measures for recovery until a final order is issued. The judgment indicates a thorough evaluation of arguments on service tax authority and exemptions for toll services, showcasing a balanced resolution approach.</description>
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