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    <description>HC quashed service tax demand notices against a practicing advocate for legal services. The court held that advocates are exempt from service tax under the Finance Act, 1994, and GST provisions. The departmental notices seeking tax recovery were deemed invalid, with the court emphasizing that third-party disclosures cannot override statutory exemptions for legal practitioners. The ruling protects advocates from harassment while allowing taxation of non-legal income sources.</description>
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      <description>HC quashed service tax demand notices against a practicing advocate for legal services. The court held that advocates are exempt from service tax under the Finance Act, 1994, and GST provisions. The departmental notices seeking tax recovery were deemed invalid, with the court emphasizing that third-party disclosures cannot override statutory exemptions for legal practitioners. The ruling protects advocates from harassment while allowing taxation of non-legal income sources.</description>
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