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2015 (8) TMI 1368 - HC - Service TaxJurisdiction - summons issued to produce documents - petitioner claims that without determining the jurisdiction of the Authority, ought not to have issued summons to produce the documents - Held that: - The respondent Authority shall determine whether it has a jurisdiction and also whether the petitioner’s society would fall within the ambit of service tax - the Authority shall not proceed for assessment without determining the issue as to jurisdiction - petition allowed - decided in favor of petitioner.
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