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    <title>2015 (4) TMI 290 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition, ruling that the amendment to the exemption notification is remedial and not clarificatory, with prospective effect from 17.02.2014. The court refrained from deciding if the petitioner&#039;s services constitute &quot;health care services,&quot; deferring this determination to the competent authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=258408</link>
      <description>The court dismissed the writ petition, ruling that the amendment to the exemption notification is remedial and not clarificatory, with prospective effect from 17.02.2014. The court refrained from deciding if the petitioner&#039;s services constitute &quot;health care services,&quot; deferring this determination to the competent authorities.</description>
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