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    <description>Service tax proceedings concern a demand raised for an earlier period through a show-cause notice invoking the extended limitation period. The disputed original order confirmed the proposed tax and cess liability. The challenge focused on the taxpayer&#039;s merits position and resulted in a conditional process requiring deposit of 25% of the disputed tax, a fresh reply to the show-cause notice, and reconsideration on merits. The prior order was treated as an addendum to the show-cause notice for the renewed adjudication process.</description>
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