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    <title>2016 (2) TMI 69 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=271364</link>
    <description>The tribunal found in favor of the appellant, waiving the pre-deposit requirement and staying the recovery of the service tax demand related to renting out a farm house under the &quot;Renting of Immovable Property Service&quot; category. The tribunal determined that the property was leased out for residential purposes as per the lease agreement and supporting evidence provided by the appellant. Since the Revenue failed to produce evidence to counter this claim or demonstrate that the property was used differently, the demand for service tax was deemed unsustainable.</description>
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    <pubDate>Tue, 20 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2016 (2) TMI 69 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=271364</link>
      <description>The tribunal found in favor of the appellant, waiving the pre-deposit requirement and staying the recovery of the service tax demand related to renting out a farm house under the &quot;Renting of Immovable Property Service&quot; category. The tribunal determined that the property was leased out for residential purposes as per the lease agreement and supporting evidence provided by the appellant. Since the Revenue failed to produce evidence to counter this claim or demonstrate that the property was used differently, the demand for service tax was deemed unsustainable.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 20 Oct 2015 00:00:00 +0530</pubDate>
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