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    <title>2014 (3) TMI 566 - DELHI HIGH COURT</title>
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    <description>The Court directed the respondents not to proceed with the show cause notices or enforce any demand against the petitioner due to the invalidity of Rule 5 (1) under the Service Tax (Determination of Value) Rules. The Court considered a recent decision declaring the rule ultra vires and unenforceable. The respondents were allowed to initiate proceedings based on the final orders of the Supreme Court in the pending appeal. The writ petitions were disposed of accordingly, providing a balanced approach to the legal issues raised.</description>
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    <pubDate>Mon, 03 Mar 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=245113</link>
      <description>The Court directed the respondents not to proceed with the show cause notices or enforce any demand against the petitioner due to the invalidity of Rule 5 (1) under the Service Tax (Determination of Value) Rules. The Court considered a recent decision declaring the rule ultra vires and unenforceable. The respondents were allowed to initiate proceedings based on the final orders of the Supreme Court in the pending appeal. The writ petitions were disposed of accordingly, providing a balanced approach to the legal issues raised.</description>
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      <pubDate>Mon, 03 Mar 2014 00:00:00 +0530</pubDate>
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