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    <title>2014 (9) TMI 1121 - DELHI HIGH COURT</title>
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    <description>The High Court of Delhi allowed a writ petition challenging a notice for service tax audit issued under Rule 5A(2) of the Service Tax Rules, 1994. Citing a previous decision deeming Rule 5A(2) ultra vires, the court invalidated the notice and subsequent summons, quashing them. The petitioner succeeded in their challenge, with no costs awarded.</description>
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      <description>The High Court of Delhi allowed a writ petition challenging a notice for service tax audit issued under Rule 5A(2) of the Service Tax Rules, 1994. Citing a previous decision deeming Rule 5A(2) ultra vires, the court invalidated the notice and subsequent summons, quashing them. The petitioner succeeded in their challenge, with no costs awarded.</description>
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