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    <title>2025 (11) TMI 1444 - DELHI HIGH COURT</title>
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    <description>HC dealt with a writ petition challenging liability to pay service tax on the material component in composite services and seeking quashing of an SCN. During pendency, subsequent events rendered the dispute academic: CESTAT granted the petitioner the benefit of Notification 12/2003-ST dated 20 June 2003, effectively granting the relief of quashing the SCN. Observing that the petitioner had already obtained the substantive benefit and that nothing further survived for adjudication, HC held that no additional orders were required and disposed of the writ petition accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781976</link>
      <description>HC dealt with a writ petition challenging liability to pay service tax on the material component in composite services and seeking quashing of an SCN. During pendency, subsequent events rendered the dispute academic: CESTAT granted the petitioner the benefit of Notification 12/2003-ST dated 20 June 2003, effectively granting the relief of quashing the SCN. Observing that the petitioner had already obtained the substantive benefit and that nothing further survived for adjudication, HC held that no additional orders were required and disposed of the writ petition accordingly.</description>
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