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    <title>2011 (3) TMI 773 - ORISSA HIGH COURT</title>
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    <description>The court upheld the constitutionality and validity of the amendments to the Finance Act, 1994, including the taxation of renting immovable property for business/commerce as a taxable service. The court dismissed the challenges raised by the petitioner regarding the legality of notifications and circulars, the demand notice, and the retrospective application of the amendments. The petitioner was directed to respond to the show-cause notice, and the revenue authorities were permitted to proceed lawfully.</description>
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      <description>The court upheld the constitutionality and validity of the amendments to the Finance Act, 1994, including the taxation of renting immovable property for business/commerce as a taxable service. The court dismissed the challenges raised by the petitioner regarding the legality of notifications and circulars, the demand notice, and the retrospective application of the amendments. The petitioner was directed to respond to the show-cause notice, and the revenue authorities were permitted to proceed lawfully.</description>
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