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    <title>2008 (9) TMI 36 - HIGH COURT UTTARAKHAND</title>
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    <description>The High Court ruled in favor of the respondent in an appeal challenging the applicability of service tax on services provided before the tax implementation date. The Court held that the respondent was not liable to pay service tax for services completed before the tax came into effect, even if the final report was submitted after that date. This decision clarified that service tax does not apply to services for which work was finished before the tax implementation date, ensuring that the tax burden is not unfairly passed on to the customer.</description>
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    <pubDate>Fri, 05 Sep 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=31202</link>
      <description>The High Court ruled in favor of the respondent in an appeal challenging the applicability of service tax on services provided before the tax implementation date. The Court held that the respondent was not liable to pay service tax for services completed before the tax came into effect, even if the final report was submitted after that date. This decision clarified that service tax does not apply to services for which work was finished before the tax implementation date, ensuring that the tax burden is not unfairly passed on to the customer.</description>
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      <pubDate>Fri, 05 Sep 2008 00:00:00 +0530</pubDate>
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