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    <title>2017 (4) TMI 998 - CESTAT HYDERABAD</title>
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    <description>The Tribunal set aside the service tax demand on renting of immovable property, ruling in favor of the appellant, a partnership firm. The demand issued against an individual partner was deemed legally invalid as the firm was recognized as a separate legal entity. The Tribunal emphasized that the rental income belonged to the firm, and the demand against the partner lacked legal basis. The decision underscored the distinct legal identity of the partnership firm, granting relief to the appellant based on established legal principles.</description>
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    <pubDate>Thu, 02 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 998 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=342028</link>
      <description>The Tribunal set aside the service tax demand on renting of immovable property, ruling in favor of the appellant, a partnership firm. The demand issued against an individual partner was deemed legally invalid as the firm was recognized as a separate legal entity. The Tribunal emphasized that the rental income belonged to the firm, and the demand against the partner lacked legal basis. The decision underscored the distinct legal identity of the partnership firm, granting relief to the appellant based on established legal principles.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 02 Mar 2017 00:00:00 +0530</pubDate>
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