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    <description>The appeal concerned a service tax dispute that was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The text records that the appellant obtained an SVLDRS-4 certificate, evidencing settlement under the scheme. Consequently, the appeal was dismissed as deemed withdrawn. No substantive service tax issue or judicial determination on the merits is set out in the supplied text.</description>
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      <description>The appeal concerned a service tax dispute that was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The text records that the appellant obtained an SVLDRS-4 certificate, evidencing settlement under the scheme. Consequently, the appeal was dismissed as deemed withdrawn. No substantive service tax issue or judicial determination on the merits is set out in the supplied text.</description>
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