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    <title>2004 (9) TMI 604 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court ruled the Circular No. 66/15/2003-S.T. regarding service tax on Mutual Fund Distribution as illegal and contrary to Section 37B(a) of the Central Excise Act, 1944. The court quashed the circular, allowing the writ petition without awarding costs. The decision did not address the validity of the exemption notification, leaving its applicability to the relevant authorities.</description>
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      <description>The High Court ruled the Circular No. 66/15/2003-S.T. regarding service tax on Mutual Fund Distribution as illegal and contrary to Section 37B(a) of the Central Excise Act, 1944. The court quashed the circular, allowing the writ petition without awarding costs. The decision did not address the validity of the exemption notification, leaving its applicability to the relevant authorities.</description>
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