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    <title>Justice at Departmental Levels - Can we expect any change?</title>
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    <description>Departmental officials routinely issue show cause notices and sustain pro-revenue orders without applying settled tribunal precedents, causing needless litigation; in the service tax context concerning material-value deductions for photography services, tribunals have repeatedly ruled for taxpayers and described the issue as no longer res integra, yet the department continues to pursue identical demands.</description>
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