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Where can I get help?? brought the car for a WOF, electric seats working fine...when finished electric seat is fully reclined back and not working anymore and these guys saying they didnt touch it (wonder how they got it fully reclined wi/o touching it) they keep ignoring me and dont want to sort it out. I want to get legal action and do something about it. Very poor customer service on thier part.

It is always a concern for both the garage and the customer when something fails during service work (or in this case, a WOF inspection). However, I'm not sure that a WOF check could cause the seat to fail if it wasn't already worn out, broken or about to break.
You don't say what make, model and year your car is, but some electric seats have cables that operate the reclining backrest, and it's not uncommon for the cables to break when they get older. Obviously, the seat is designed to be moved, so if the cable and mechanism was in good order, it should not break. Therefore I'm not sure that it's their fault if it did break while in their care - it's likely that it was already worn and would have failed the next time someone used it (whether that be the WOF inspector or you).
If you still believe the seat failed as a result of their negligence or that the failure is their responsibility, and the garage is not accepting liability, you could refer the matter to the MTA if the garage is a member (0508 682 633) or if no luck with the MTA, the Disputes Tribunal, via the Department of Courts (0800 367 6838).