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    <title>2017 (10) TMI 514 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the appeal by the Service Tax Department against the CESTAT order in favor of the Assessee, a subsidiary of a US corporation providing management services to its Associated Enterprise in India. The Court held that the amendments to the Finance Act and Service Tax Rules were not intended to have retrospective application, citing a Supreme Court decision. It concluded that no substantial question of law arose, upholding the CESTAT&#039;s decision and dismissing the appeal without costs.</description>
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