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    <description>Service tax appeal concerned the applicability of Circular 80/10/2004-S.T. dated 17.09.2004, with the appellant submitting that the revenue&#039;s issues were covered against it by that circular. The Supreme Court recorded that submission and dismissed the civil appeal on the ground of delay as well as on merits, with pending applications disposed of.</description>
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      <description>Service tax appeal concerned the applicability of Circular 80/10/2004-S.T. dated 17.09.2004, with the appellant submitting that the revenue&#039;s issues were covered against it by that circular. The Supreme Court recorded that submission and dismissed the civil appeal on the ground of delay as well as on merits, with pending applications disposed of.</description>
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