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2017 (4) TMI 505 - HC - Service TaxConstitutional validity of circular No.180/06/2014-ST dated 14.10.2014 - authorized money changers and money transfer agents - The essential argument is that the services rendered by the petitioners associate through its members do not attract the service tax. - Held that:- assessing officer should not be influenced by any directions and contents of the office memorandum. He should not go by the subsequent circular dated 14th October, 2014 which supersedes the earlier circular of 10th July, 2012. He must allow the assessee to raise all contentions and consider them in accordance with law. Presently, we do not see any reason to clarify other issues because that would be purely academic.
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