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    <title>2012 (4) TMI 827 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC ruled that the petitioners were not obligated to pay service tax on the transportation of &quot;food grains and pulses&quot; following the notification dated 27.2.2010, which exempted these items from service tax under the Finance Act, 1994. The court ordered the respondent, FCI, to refund any service tax amounts deducted from the petitioners&#039; payments post-notification, with 10% interest if not refunded within two months. The court found FCI&#039;s continued deductions post-notification to be unlawful, emphasizing the legal effect of the exemption granted by the notification.</description>
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    <pubDate>Mon, 16 Apr 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=312264</link>
      <description>The HC ruled that the petitioners were not obligated to pay service tax on the transportation of &quot;food grains and pulses&quot; following the notification dated 27.2.2010, which exempted these items from service tax under the Finance Act, 1994. The court ordered the respondent, FCI, to refund any service tax amounts deducted from the petitioners&#039; payments post-notification, with 10% interest if not refunded within two months. The court found FCI&#039;s continued deductions post-notification to be unlawful, emphasizing the legal effect of the exemption granted by the notification.</description>
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      <pubDate>Mon, 16 Apr 2012 00:00:00 +0530</pubDate>
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