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    <description>The court dismissed the writ petition challenging the validity of an impugned letter, holding it was a valid clarification consistent with the Finance Act. The court concluded that the inclusion of commission received by advertising agencies in the value of taxable service was appropriate and did not violate constitutional provisions. The court found that the instructions in the letter did not exceed statutory authority, leading to the rejection of the petitioner&#039;s challenge and the dismissal of the writ petition without costs.</description>
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      <description>The court dismissed the writ petition challenging the validity of an impugned letter, holding it was a valid clarification consistent with the Finance Act. The court concluded that the inclusion of commission received by advertising agencies in the value of taxable service was appropriate and did not violate constitutional provisions. The court found that the instructions in the letter did not exceed statutory authority, leading to the rejection of the petitioner&#039;s challenge and the dismissal of the writ petition without costs.</description>
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