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1995 (4) TMI 316 - SC - Service TaxExtract: .......ed authorities must adopt a humane approach and construe the circular liberally to advance its object instead of taking such a rigid and pedantic stand. Unless properly implemented, the scheme in the circular would be frustrated resulting in failure to achieve the avowed purpose. 15. Consequently, the appeal is allowed with ₹ 10,000 as costs.
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