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    <title>2021 (7) TMI 1146 - ORISSA HIGH COURT</title>
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    <description>The court addressed compliance with service tax exemption for legal services provided by advocates to business entities and individuals, emphasizing coordination among field formations to prevent duplication. The compliance affidavit filed by the Principal Commissioner, GST &amp;amp; Central Excise Commissionerate, Bhubaneswar, reiterated the exemption criteria based on turnover. Instructions stressed diligence in verification to avoid unnecessary actions under the Finance Act, 1994. Identical instructions from Bhubaneswar and Rourkela Commissionerate led to quashing impugned notices. The judgment highlighted the importance of coordination to streamline processes and prevent hardship. The court allowed utilization of a printout of the order from the High Court&#039;s website as a certified copy due to COVID-19 restrictions.</description>
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      <description>The court addressed compliance with service tax exemption for legal services provided by advocates to business entities and individuals, emphasizing coordination among field formations to prevent duplication. The compliance affidavit filed by the Principal Commissioner, GST &amp;amp; Central Excise Commissionerate, Bhubaneswar, reiterated the exemption criteria based on turnover. Instructions stressed diligence in verification to avoid unnecessary actions under the Finance Act, 1994. Identical instructions from Bhubaneswar and Rourkela Commissionerate led to quashing impugned notices. The judgment highlighted the importance of coordination to streamline processes and prevent hardship. The court allowed utilization of a printout of the order from the High Court&#039;s website as a certified copy due to COVID-19 restrictions.</description>
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