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    <title>2014 (6) TMI 426 - MADRAS HIGH COURT</title>
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    <description>Show cause proceedings for alleged non-registration and non-payment of service tax were directed to continue rather than be quashed, with the authority required to consider Circular No. 123/5/2010-TRU and the petitioners&#039; objections before passing final orders. The Court treated the matter as covered by earlier connected writ petitions and preserved the adjudication process while ensuring that the departmental circular and the assessees&#039; responses were taken into account. The petitions were disposed of on that basis, with final decision-making left to the assessing authority after hearing the petitioners.</description>
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    <pubDate>Mon, 02 Jun 2014 00:00:00 +0530</pubDate>
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      <title>2014 (6) TMI 426 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=248522</link>
      <description>Show cause proceedings for alleged non-registration and non-payment of service tax were directed to continue rather than be quashed, with the authority required to consider Circular No. 123/5/2010-TRU and the petitioners&#039; objections before passing final orders. The Court treated the matter as covered by earlier connected writ petitions and preserved the adjudication process while ensuring that the departmental circular and the assessees&#039; responses were taken into account. The petitions were disposed of on that basis, with final decision-making left to the assessing authority after hearing the petitioners.</description>
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      <pubDate>Mon, 02 Jun 2014 00:00:00 +0530</pubDate>
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