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    <title>Applicability of service on rent - unregistered</title>
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    <description>Where renting services are taxable, a provider who collected rent but remained unregistered remains statutorily liable to pay service tax for the unregistered period; non-registration does not absolve the tax obligation. The legal question whether renting attracts service tax was unsettled, and taxpayers may challenge retrospective demands on limitation grounds when the demand exceeds the normal limitation period.</description>
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      <title>Applicability of service on rent - unregistered</title>
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      <description>Where renting services are taxable, a provider who collected rent but remained unregistered remains statutorily liable to pay service tax for the unregistered period; non-registration does not absolve the tax obligation. The legal question whether renting attracts service tax was unsettled, and taxpayers may challenge retrospective demands on limitation grounds when the demand exceeds the normal limitation period.</description>
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