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    <title>2016 (8) TMI 549 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the appeal by the local authority against the final order of the Customs, Excise &amp;amp; Service Tax Appellate Tribunal, New Delhi. The Court held that the demand for service tax fell under Section 73(b) of the Finance Act, 1994, not Section 73(a), ruling in favor of the appellant. The Court also noted typographical errors in the Tribunal&#039;s judgment and corrected them.</description>
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