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    <title>2016 (3) TMI 442 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the legality of the service tax on renting of immovable property for business purposes, clarifying that service tax would not apply if the property was used for specific purposes like agriculture, residential, or entertainment. As the petitioners failed to establish the unconstitutionality of the relevant section, the writ petitions were dismissed for lack of merit based on the precedent set in an earlier case. The rule was discharged, any interim relief was vacated, and no costs were awarded in this matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325258</link>
      <description>The court upheld the legality of the service tax on renting of immovable property for business purposes, clarifying that service tax would not apply if the property was used for specific purposes like agriculture, residential, or entertainment. As the petitioners failed to establish the unconstitutionality of the relevant section, the writ petitions were dismissed for lack of merit based on the precedent set in an earlier case. The rule was discharged, any interim relief was vacated, and no costs were awarded in this matter.</description>
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      <pubDate>Fri, 04 Mar 2016 00:00:00 +0530</pubDate>
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