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    <title>2016 (5) TMI 684 - KARNATAKA HIGH COURT</title>
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    <description>The Court dismissed the appeals challenging the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order, emphasizing that the introduction of taxable services under Clause (zzzze) of Sec.65(105) did not negate their non-taxable status before 16.5.2008. The appellant&#039;s failure to raise this argument earlier led to the dismissal, affirming the Tribunal&#039;s decision in a prior case. The judgment stresses the necessity of presenting all relevant legal arguments timely for fair consideration and underscores the importance of procedural compliance for a just resolution in legal disputes.</description>
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