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    <title>Retrospective Amendment on Service Tax for Renting Property Supports Waiver of Pre-Deposit Requirement for Appellant.</title>
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    <description>As regards renting of immovable property, extended period could not have been invoked since the levy has been regularized by retrospective amendment. Therefore, prima facie, the appellant has made out a case for waiver of pre-deposit - AT</description>
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      <description>As regards renting of immovable property, extended period could not have been invoked since the levy has been regularized by retrospective amendment. Therefore, prima facie, the appellant has made out a case for waiver of pre-deposit - AT</description>
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