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    <title>2015 (4) TMI 968 - KERALA HIGH COURT</title>
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    <description>The Court declined to grant a stay on the operation of Rule 5A of the Service Tax Rules, 1994, despite acknowledging conflicting interpretations. The writ petitions were admitted solely for assessing the rule&#039;s validity. The petitioners&#039; plea to halt proceedings post show cause notices was rejected, directing them to follow due process under the Finance Act, 1994. The interim order was lifted, underscoring that the petitions were accepted solely for evaluating Rule 5A&#039;s legality.</description>
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      <description>The Court declined to grant a stay on the operation of Rule 5A of the Service Tax Rules, 1994, despite acknowledging conflicting interpretations. The writ petitions were admitted solely for assessing the rule&#039;s validity. The petitioners&#039; plea to halt proceedings post show cause notices was rejected, directing them to follow due process under the Finance Act, 1994. The interim order was lifted, underscoring that the petitions were accepted solely for evaluating Rule 5A&#039;s legality.</description>
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