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    <title>2015 (12) TMI 880 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE held that the appellant was not liable to pay service tax on the portion of the property rented out to a hotel, as it fell outside the scope of renting of immovable property service. The Tribunal granted the cum-tax benefit and found that the appellant had fulfilled their tax obligations with the amount already paid. Due to reasonable cause for non-payment during the relevant period, no penalty was imposed. The impugned order was set aside, and the matter was remanded for quantification of the demand and verification of payments made by the appellant.</description>
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    <pubDate>Wed, 06 May 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 880 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=269576</link>
      <description>The Appellate Tribunal CESTAT BANGALORE held that the appellant was not liable to pay service tax on the portion of the property rented out to a hotel, as it fell outside the scope of renting of immovable property service. The Tribunal granted the cum-tax benefit and found that the appellant had fulfilled their tax obligations with the amount already paid. Due to reasonable cause for non-payment during the relevant period, no penalty was imposed. The impugned order was set aside, and the matter was remanded for quantification of the demand and verification of payments made by the appellant.</description>
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      <pubDate>Wed, 06 May 2015 00:00:00 +0530</pubDate>
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