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    <title>Court Upholds Validity of Show Cause Notice on Service Tax for Securitized Receivables; No Grounds for Dismissal.</title>
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    <description>Validity of SCN - Levy of Service Tax on charges/fees received out of the profit on sale of securitization of future receivables. - Revenue has jurisdiction to issue SCN and raised demand. - No sufficient ground to set aside the SCN.</description>
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