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    <title>2014 (9) TMI 75 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the service tax demand on renting of immovable property service by a Municipal Corporation for the periods 2007-2008 and 2011-2012. The appellant&#039;s argument based on a Board Circular was dismissed, indicating potential liability to service tax. While acknowledging the Constitutional obligation of the Municipal Corporation under Article 243W, the Tribunal granted a waiver of pre-deposit and stayed recovery proceedings, subject to the petitioner remitting a specified amount plus interest within six weeks to avoid appeal dismissal. Compliance reporting by a specified date was emphasized to prevent dismissal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251049</link>
      <description>The Tribunal upheld the service tax demand on renting of immovable property service by a Municipal Corporation for the periods 2007-2008 and 2011-2012. The appellant&#039;s argument based on a Board Circular was dismissed, indicating potential liability to service tax. While acknowledging the Constitutional obligation of the Municipal Corporation under Article 243W, the Tribunal granted a waiver of pre-deposit and stayed recovery proceedings, subject to the petitioner remitting a specified amount plus interest within six weeks to avoid appeal dismissal. Compliance reporting by a specified date was emphasized to prevent dismissal.</description>
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