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    <title>Service Tax on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by Finance Act, 2010 - Can the extended period of limitation be invoked.</title>
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    <description>Service tax demands for renting of immovable property predating the retrospective amendment cannot rely on the extended period of limitation where genuine doubt existed about levy; conflicting judicial views negate invocation of the extended period. The Finance Act, 2012 amendment granting penalty immunity applies narrowly to demands raised within the normal limitation period and does not broadly validate extended-period demands for pre-amendment periods.</description>
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    <pubDate>Mon, 04 Mar 2013 15:07:27 +0530</pubDate>
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      <description>Service tax demands for renting of immovable property predating the retrospective amendment cannot rely on the extended period of limitation where genuine doubt existed about levy; conflicting judicial views negate invocation of the extended period. The Finance Act, 2012 amendment granting penalty immunity applies narrowly to demands raised within the normal limitation period and does not broadly validate extended-period demands for pre-amendment periods.</description>
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