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    <title>2013 (1) TMI 523 - DELHI HIGH COURT</title>
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    <description>The court quashed the demand for service tax before June 1, 2007, on lease rentals and royalties paid to the Airports Authority of India (AAI) for space rented in airport premises. For the period after June 1, 2007, it allowed petitioners to participate in appeal proceedings against the assessment order and directed resolution of disputes through arbitration if service tax was found payable, with provisions for refund and security arrangements. The petitioner was required to file an undertaking to pay any additional liability if service tax was ultimately due, with the amount already paid to remain with AAI temporarily.</description>
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    <pubDate>Fri, 05 Oct 2012 00:00:00 +0530</pubDate>
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      <title>2013 (1) TMI 523 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=220418</link>
      <description>The court quashed the demand for service tax before June 1, 2007, on lease rentals and royalties paid to the Airports Authority of India (AAI) for space rented in airport premises. For the period after June 1, 2007, it allowed petitioners to participate in appeal proceedings against the assessment order and directed resolution of disputes through arbitration if service tax was found payable, with provisions for refund and security arrangements. The petitioner was required to file an undertaking to pay any additional liability if service tax was ultimately due, with the amount already paid to remain with AAI temporarily.</description>
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      <pubDate>Fri, 05 Oct 2012 00:00:00 +0530</pubDate>
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