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    <title>1997 (7) TMI 1 - HIGH COURT OF JUDICATURE (BOMBAY)</title>
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    <description>The High Court of Judicature (Bombay) denied the plea for a stay of tax recovery challenged by courier agencies regarding the imposition of Service Tax. The court found no exceptional circumstances warranting a stay but granted interim relief by issuing specific orders to streamline registration, filing, and assessment processes for the petitioners. The court emphasized that stay of tax recovery should be granted only in exceptional circumstances, as it should be an exception rather than the rule.</description>
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      <description>The High Court of Judicature (Bombay) denied the plea for a stay of tax recovery challenged by courier agencies regarding the imposition of Service Tax. The court found no exceptional circumstances warranting a stay but granted interim relief by issuing specific orders to streamline registration, filing, and assessment processes for the petitioners. The court emphasized that stay of tax recovery should be granted only in exceptional circumstances, as it should be an exception rather than the rule.</description>
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