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2014 (9) TMI 1121 - HC - Service TaxVires of Rule 5A of the Service Tax Rules, 1994 - the notice of the petitioner has been drawn to Rule 5A of the said Service Tax Rules, 1994 by quoting the provisions of Rule 5A(2) thereof - Held that: - When the Rule does not survive, there is no question of any notice issued thereunder having any validity - the present petition would also have to be allowed inasmuch as the notice, which is impugned before us, has been issued under Rule 5A(2) - petition allowed - decided in favor of petitioner.
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