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    <title>2013 (3) TMI 295 - KERALA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the levy of service tax, interest, and penalty on the petitioner due to the petitioner&#039;s failure to file an appeal within the revised timeline specified in Section 85(3A) of the Finance Act, 1995. The court relied on legal principles to conclude that the petitioner&#039;s non-compliance with the statutory appeal process and the amended timeline precluded him from seeking relief through a writ petition under Article 226 of the Constitution of India.</description>
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      <description>The court dismissed the writ petition challenging the levy of service tax, interest, and penalty on the petitioner due to the petitioner&#039;s failure to file an appeal within the revised timeline specified in Section 85(3A) of the Finance Act, 1995. The court relied on legal principles to conclude that the petitioner&#039;s non-compliance with the statutory appeal process and the amended timeline precluded him from seeking relief through a writ petition under Article 226 of the Constitution of India.</description>
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