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    <title>2020 (8) TMI 111 - MADRAS HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellant, setting aside the tax demand invoking the extended limitation period. The decision was based on conflicting views in previous cases regarding the taxability of similar services. The Court emphasized the importance of proper reasoning and discussion in tribunal orders, criticizing the lack thereof in this case. The High Court requested a new hearing on the taxability issue, stressing the need for thorough analysis and explanation in legal judgments to prevent prejudice and ensure justice.</description>
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      <description>The High Court ruled in favor of the appellant, setting aside the tax demand invoking the extended limitation period. The decision was based on conflicting views in previous cases regarding the taxability of similar services. The Court emphasized the importance of proper reasoning and discussion in tribunal orders, criticizing the lack thereof in this case. The High Court requested a new hearing on the taxability issue, stressing the need for thorough analysis and explanation in legal judgments to prevent prejudice and ensure justice.</description>
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