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    <title>2024 (9) TMI 1388 - CHHATTISGARH HIGH COURT</title>
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    <description>HC upheld SC&#039;s ruling that royalty is a contractual payment, not a tax. The court directed the petitioner to address service tax concerns through proper administrative channels, affirming that royalty cannot be taxed under the Finance Act, 1994. The petition was disposed of, instructing the petitioner to seek a fair hearing from the concerned authority.</description>
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      <description>HC upheld SC&#039;s ruling that royalty is a contractual payment, not a tax. The court directed the petitioner to address service tax concerns through proper administrative channels, affirming that royalty cannot be taxed under the Finance Act, 1994. The petition was disposed of, instructing the petitioner to seek a fair hearing from the concerned authority.</description>
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