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    <title>2013 (7) TMI 22 - MADRAS HIGH COURT</title>
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    <description>The Court held that the Circular in question was valid and within the powers of the Central Board of Excise and Customs. It was deemed a legitimate clarification regarding the levy of service tax on distributors, sub-distributors, and exhibitors in the film industry. As a result, all writ petitions challenging the Circular were dismissed, and any interim stays previously granted were lifted.</description>
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      <description>The Court held that the Circular in question was valid and within the powers of the Central Board of Excise and Customs. It was deemed a legitimate clarification regarding the levy of service tax on distributors, sub-distributors, and exhibitors in the film industry. As a result, all writ petitions challenging the Circular were dismissed, and any interim stays previously granted were lifted.</description>
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