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    <title>2015 (8) TMI 1368 - KERALA HIGH COURT</title>
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    <description>The HC directed the authority to first determine whether it had jurisdiction and whether the petitioner-society fell within the ambit of service tax before continuing with assessment steps. It also required the petitioner to produce the documents called for, but restrained further assessment action until the jurisdictional issue was decided. The operative effect was that jurisdiction and tax liability had to be addressed as a threshold matter before any further assessment could proceed.</description>
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      <description>The HC directed the authority to first determine whether it had jurisdiction and whether the petitioner-society fell within the ambit of service tax before continuing with assessment steps. It also required the petitioner to produce the documents called for, but restrained further assessment action until the jurisdictional issue was decided. The operative effect was that jurisdiction and tax liability had to be addressed as a threshold matter before any further assessment could proceed.</description>
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      <pubDate>Wed, 19 Aug 2015 00:00:00 +0530</pubDate>
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