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    <title>Appellant&#039;s Claim of Misleading Circular Rejected; Finance Act, 1994 Clearly Defines Service Tax Liability.</title>
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    <description>The appellant could hardly claim to have been misled by a Board Circular issued in respect of a wholly distinct service and drawing generic jural principles from such circulars. Had the appellant gone through the provisions of the Finance Act, 1994, there would be no occasion for a doubt as to its liability to service tax - AT</description>
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