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    <title>2011 (12) TMI 201 - Allahabad High court</title>
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    <description>The court upheld the constitutional validity of Section 66A of the Finance Act, 1994, and the Taxation of Services Rules, 2006. It affirmed the liability to pay service tax on services received from a foreign company and directed adjudication by the competent authority. The petition challenging the constitutional validity was dismissed, while the matter concerning a jurisdictional letter was disposed of with directions for proper adjudication.</description>
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    <pubDate>Fri, 16 Dec 2011 00:00:00 +0530</pubDate>
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      <description>The court upheld the constitutional validity of Section 66A of the Finance Act, 1994, and the Taxation of Services Rules, 2006. It affirmed the liability to pay service tax on services received from a foreign company and directed adjudication by the competent authority. The petition challenging the constitutional validity was dismissed, while the matter concerning a jurisdictional letter was disposed of with directions for proper adjudication.</description>
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