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HC strikes down Section 65 (105) (zzzzw) of the Finance Act 1994 pertaining to levy of service tax on...

HC strikes down Section 65 (105) (zzzzw) of the Finance Act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding instructions/circulars seeking to operationalise the levy as unconstitutional and invalid .....

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