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    <title>2022 (6) TMI 1128 - KERALA HIGH COURT</title>
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    <description>The court found the demand for service tax for the period 2012-13 and 2013-14 on companies engaged in Chitty business to be unsustainable in law. The matter was remanded for fresh consideration in line with legal principles. Documents Ext.P1 to Ext.P22 were set aside, and authorities were directed to reexamine the issue following the Margadarshi Chit Fund case decision. The petitioners were granted relief sought, and any refund applications were to be promptly evaluated based on the legal principles outlined in the case.</description>
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      <description>The court found the demand for service tax for the period 2012-13 and 2013-14 on companies engaged in Chitty business to be unsustainable in law. The matter was remanded for fresh consideration in line with legal principles. Documents Ext.P1 to Ext.P22 were set aside, and authorities were directed to reexamine the issue following the Margadarshi Chit Fund case decision. The petitioners were granted relief sought, and any refund applications were to be promptly evaluated based on the legal principles outlined in the case.</description>
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