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    <title>2013 (9) TMI 255 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=236822</link>
    <description>The appellant, engaged in property development and construction, was found liable for service tax on consideration received for the taxable activity. The Revenue issued a confirmed demand of Rs.1,11,53,419/- along with penalties. The Tribunal considered arguments on abatement and double counting, directing a pre-deposit of Rs.40,00,000/- for appeal admission. The issue of service tax liability on land development charges was also debated, with the Tribunal acknowledging merit in the appellant&#039;s arguments. Despite the appellant&#039;s reliance on a Board&#039;s circular, the Tribunal held that the lack of clarity did not absolve the tax liability. The Tribunal emphasized a balanced approach in addressing the various contentions raised.</description>
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    <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 255 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=236822</link>
      <description>The appellant, engaged in property development and construction, was found liable for service tax on consideration received for the taxable activity. The Revenue issued a confirmed demand of Rs.1,11,53,419/- along with penalties. The Tribunal considered arguments on abatement and double counting, directing a pre-deposit of Rs.40,00,000/- for appeal admission. The issue of service tax liability on land development charges was also debated, with the Tribunal acknowledging merit in the appellant&#039;s arguments. Despite the appellant&#039;s reliance on a Board&#039;s circular, the Tribunal held that the lack of clarity did not absolve the tax liability. The Tribunal emphasized a balanced approach in addressing the various contentions raised.</description>
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      <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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