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    <title>2015 (1) TMI 862 - KERALA HIGH COURT</title>
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    <description>Service tax liability of a co-operative society under Section 65(12)(v) of the Finance Act, 1994 was left for determination by the competent authority, as the HC did not decide the merits in the writ proceedings. The petitioners were directed to pursue adjudication before that authority, and they were given liberty to seek refund of amounts paid under protest if no service tax liability was ultimately found.</description>
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      <description>Service tax liability of a co-operative society under Section 65(12)(v) of the Finance Act, 1994 was left for determination by the competent authority, as the HC did not decide the merits in the writ proceedings. The petitioners were directed to pursue adjudication before that authority, and they were given liberty to seek refund of amounts paid under protest if no service tax liability was ultimately found.</description>
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