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    <title>2016 (2) TMI 472 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras held that the later notification exempting services related to roads had retrospective effect, covering the period from 2005 to 2009. As a result, the Writ Appeals challenging the demand for service tax against the appellants for those years were allowed, the orders were set aside, no costs were awarded, and the connected miscellaneous petitions were closed.</description>
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      <description>The High Court of Madras held that the later notification exempting services related to roads had retrospective effect, covering the period from 2005 to 2009. As a result, the Writ Appeals challenging the demand for service tax against the appellants for those years were allowed, the orders were set aside, no costs were awarded, and the connected miscellaneous petitions were closed.</description>
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