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Madras High Court Quashes Show Cause Notice and Declares Finance Act Provisions Ultra Vires Following Supreme Court Decision in Calcutta Club Limited. Service Tax Levy on Incorporated Entity Fails as 'Body of Persons' Does Not Include Bodies Corporate.

The petitioner, M/s. Sterling Holiday Resorts (I) Limited, a company incorporated under the Companies Act, received a show cause notice dated 22.10.20...