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    <title>2007 (10) TMI 259 - HIGH COURT CALCUTTA</title>
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    <description>Interim protection was granted against coercive recovery of alleged service tax dues and against harassment in the investigation, but the inquiry itself was not stayed. The Court held that summons and recovery measures in tax investigations must be pursued only in accordance with law and cannot be used as instruments of coercion or oppressive examination of directors and senior officers. The substantive constitutional challenge to the levy on hire-purchase and lease financing was left open for decision on affidavits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30987</link>
      <description>Interim protection was granted against coercive recovery of alleged service tax dues and against harassment in the investigation, but the inquiry itself was not stayed. The Court held that summons and recovery measures in tax investigations must be pursued only in accordance with law and cannot be used as instruments of coercion or oppressive examination of directors and senior officers. The substantive constitutional challenge to the levy on hire-purchase and lease financing was left open for decision on affidavits.</description>
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