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    <title>2012 (6) TMI 792 - GAUHATI HIGH COURT</title>
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    <description>The court dismissed the petition seeking to quash specific sections of the Finance Act and a show cause notice. It upheld the legislative competence of Parliament to levy service tax on erection, commissioning, and installation services, ruling that the provisions in question did not encroach on State legislation. The court deferred detailed consideration to the adjudicating authority and granted the petitioner the option to pursue legal remedies if dissatisfied.</description>
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      <description>The court dismissed the petition seeking to quash specific sections of the Finance Act and a show cause notice. It upheld the legislative competence of Parliament to levy service tax on erection, commissioning, and installation services, ruling that the provisions in question did not encroach on State legislation. The court deferred detailed consideration to the adjudicating authority and granted the petitioner the option to pursue legal remedies if dissatisfied.</description>
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