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1999 (7) TMI 2 - SUPREME COURT
Constitutional validity of section 171(9) - violative of article 14 of the Constitution of India - Addition of section 171(9) is not beyond the legislative competence. The cut-off date of December 31, 1978, cannot be said to be arbitrary - section 171(9) is valid in law
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1999 (7) TMI 1 - SUPREME COURT
Service Tax – Services by clearing and forwarding agents and goods transport operators to their clients – Demand for refund – Taxable service – Liability to pay service tax
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