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    <title>2017 (5) TMI 884 - CESTAT MUMBAI</title>
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    <description>The appellant, a statutory body, was held liable to pay service tax under &#039;mandap keeper services&#039; for renting out spaces. The Tribunal ruled that the appellant did not have a mala fide intention to evade tax and could not be held liable for the extended period. The demand for service tax was upheld for the normal limitation period, with interest imposed on the recomputed tax liability. Penalties were set aside due to the appellant&#039;s status as a government body.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343146</link>
      <description>The appellant, a statutory body, was held liable to pay service tax under &#039;mandap keeper services&#039; for renting out spaces. The Tribunal ruled that the appellant did not have a mala fide intention to evade tax and could not be held liable for the extended period. The demand for service tax was upheld for the normal limitation period, with interest imposed on the recomputed tax liability. Penalties were set aside due to the appellant&#039;s status as a government body.</description>
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      <pubDate>Fri, 17 Mar 2017 00:00:00 +0530</pubDate>
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