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    <title>2010 (4) TMI 1024 - Andhra Pradesh High Court</title>
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    <description>The court ruled in favor of the petitioners, emphasizing the necessity of a proper assessment order before directing the principal employer to remit service tax amounts to manpower supply agencies. The court granted a three-month period for the assessment order to be issued, highlighting the importance of following due process to avoid disruption in business operations and ensuring fairness in tax assessment and collection. The judgment underscored that the liability to pay service tax only arises post-assessment, safeguarding the principal employer from undue burden without a valid assessment order.</description>
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    <pubDate>Mon, 26 Apr 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=166439</link>
      <description>The court ruled in favor of the petitioners, emphasizing the necessity of a proper assessment order before directing the principal employer to remit service tax amounts to manpower supply agencies. The court granted a three-month period for the assessment order to be issued, highlighting the importance of following due process to avoid disruption in business operations and ensuring fairness in tax assessment and collection. The judgment underscored that the liability to pay service tax only arises post-assessment, safeguarding the principal employer from undue burden without a valid assessment order.</description>
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      <pubDate>Mon, 26 Apr 2010 00:00:00 +0530</pubDate>
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