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    <title>2021 (9) TMI 618 - DELHI HIGH COURT</title>
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    <description>The court issued notice to the respondents in a case challenging Notification No. 22/2014-ST and the validity of proceedings initiated based on a show cause cum demand notice. The petitioner contested the jurisdiction of the officer issuing the notice under Section 73 of the Finance Act, 1994, and the levy of Service Tax on the sale of electricity. The court scheduled further proceedings for 30th September, 2021, allowing time for respondents to file counter-affidavits and the petitioner to submit rejoinder-affidavits.</description>
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