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    <title>2025 (10) TMI 68 - BOMBAY HIGH COURT</title>
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    <description>HC held that show-cause notices demanding service tax were issued in violation of mandatory pre-consultation requirements in the CBEC Master Circulars and related circulars, which are binding on the Department. Finding no exception applicable, the court quashed and set aside the impugned notices, permitted the revenue to initiate the prescribed pre-consultative process by issuing a pre-consultation notice within four weeks of upload, and disposed of the petition.</description>
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