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    <title>2018 (3) TMI 1331 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the writ petitions challenging the denial of service tax exemption under Notification No.25/2012-ST. The Court held that the dispute involved mixed questions of facts and law, directing the petitioner to seek remedy before the Commissioner of Central Excise (Appeals) as per the Finance Act, 1994. Emphasizing the availability of alternative remedies, the Court ruled that the writ petitions were not maintainable under Article 226 of the Constitution of India, highlighting the importance of following statutory procedures before approaching the High Court.</description>
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      <description>The High Court dismissed the writ petitions challenging the denial of service tax exemption under Notification No.25/2012-ST. The Court held that the dispute involved mixed questions of facts and law, directing the petitioner to seek remedy before the Commissioner of Central Excise (Appeals) as per the Finance Act, 1994. Emphasizing the availability of alternative remedies, the Court ruled that the writ petitions were not maintainable under Article 226 of the Constitution of India, highlighting the importance of following statutory procedures before approaching the High Court.</description>
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