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    <title>2024 (9) TMI 931 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC allowed the petition in part regarding service tax exemption under N/N. 25/2012 for services provided to Government Authority. The petitioner&#039;s claim was initially rejected by the adjudicating authority solely due to inadequate documentation to establish eligibility for exemption under Clause 12 of the 20.06.2012 notification. The authority noted that proper documents supporting the exemption claim would have warranted reconsideration. Following precedent in Sanjeev Suresh Desai case, the HC exercised jurisdiction under Article 226 considering Article 300A of the Constitution. The pending belated appeal filed by petitioner was disposed of from the Appellate Court&#039;s file.</description>
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      <link>https://www.taxtmi.com/caselaws?id=758687</link>
      <description>The Bombay HC allowed the petition in part regarding service tax exemption under N/N. 25/2012 for services provided to Government Authority. The petitioner&#039;s claim was initially rejected by the adjudicating authority solely due to inadequate documentation to establish eligibility for exemption under Clause 12 of the 20.06.2012 notification. The authority noted that proper documents supporting the exemption claim would have warranted reconsideration. Following precedent in Sanjeev Suresh Desai case, the HC exercised jurisdiction under Article 226 considering Article 300A of the Constitution. The pending belated appeal filed by petitioner was disposed of from the Appellate Court&#039;s file.</description>
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