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    <title>2024 (7) TMI 447 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to service tax on activities claimed as sovereign functions was declined because an efficacious statutory appeal remedy was available. Although the dispute appeared prima facie covered by earlier tribunal decisions favourable to the petitioner, the HC held that the finer legal issues should first be examined by the appellate forum. The petitioner was therefore directed to pursue the statutory appeal before CESTAT, Chennai within the time granted, and no merits-based relief was granted in writ jurisdiction.</description>
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      <description>A writ challenge to service tax on activities claimed as sovereign functions was declined because an efficacious statutory appeal remedy was available. Although the dispute appeared prima facie covered by earlier tribunal decisions favourable to the petitioner, the HC held that the finer legal issues should first be examined by the appellate forum. The petitioner was therefore directed to pursue the statutory appeal before CESTAT, Chennai within the time granted, and no merits-based relief was granted in writ jurisdiction.</description>
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