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    <description>Rule 28(2) of the Central/Gujarat Service Tax Rules, 2017 and circulars dated 27 October 2023 and 11 July 2024 were challenged on the taxability of corporate guarantees given by a holding company to its subsidiary under Section 9. The challenge to Section 7(1)(c) was not pressed at that stage. The HC issued notice, allowed proceedings pursuant to the show-cause notice to continue, and directed that no final order be passed without the Court&#039;s permission during pendency of the petition.</description>
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