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    <title>2018 (7) TMI 667 - CALCUTTA HIGH COURT</title>
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    <description>The court quashed the impugned notice dated February 16, 2015, based on the invalidity of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994, following precedent set by previous cases. The challenge against the provisions of clause (k) of sub-section (2) of Section 94 of the Finance Act, 1994, did not result in a specific ruling. The court emphasized the previous invalidation of Rule 5A by the Delhi High Court and directed parties to obtain certified copies of the order. The writ petition was disposed of without costs.</description>
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    <pubDate>Mon, 09 Jul 2018 00:00:00 +0530</pubDate>
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      <description>The court quashed the impugned notice dated February 16, 2015, based on the invalidity of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994, following precedent set by previous cases. The challenge against the provisions of clause (k) of sub-section (2) of Section 94 of the Finance Act, 1994, did not result in a specific ruling. The court emphasized the previous invalidation of Rule 5A by the Delhi High Court and directed parties to obtain certified copies of the order. The writ petition was disposed of without costs.</description>
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