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    <description>Whether service tax applies to rent after a retrospective budgetary amendment is contested; a High Court stay is conditional and binding only on petition parties, so third parties remain exposed. Reliance on the stay may be practical for those parties, but retrospective amendments can create exposure, and confirmed demands are typically limited by a one year limitation period from receipt of the show cause notice.</description>
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      <description>Whether service tax applies to rent after a retrospective budgetary amendment is contested; a High Court stay is conditional and binding only on petition parties, so third parties remain exposed. Reliance on the stay may be practical for those parties, but retrospective amendments can create exposure, and confirmed demands are typically limited by a one year limitation period from receipt of the show cause notice.</description>
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