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    <description>A tax demand relating to transportation services for 2017-18 was discussed on the basis that liability may have fallen on the recipient under reverse charge, a material plea the adjudicating authority had not examined. The text also notes that the reply earlier filed was superficial and that delay in challenging the order led to conditional relief. The impugned order was treated as an addendum to the show cause notice, allowing a further reply and a fresh merits-based decision, subject to partial deposit before reopening.</description>
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