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    <title>2017 (8) TMI 794 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld a service tax demand against a non-profit society engaged in art and cultural activities, rejecting its argument that it was not liable under &#039;Mandap Keeper Service&#039; but under renting of immovable property service. The tribunal found the society&#039;s activities fell under Mandap Keeper Service and not renting of immovable property service. It also ruled that the demand was within the limitation period, as the society had not paid service tax on all rental income despite registration in 2008. The tribunal allowed re-quantification of tax liability based on gross value inclusive of service tax, potentially reducing penalties.</description>
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    <pubDate>Wed, 05 Jul 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 794 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=346736</link>
      <description>The tribunal upheld a service tax demand against a non-profit society engaged in art and cultural activities, rejecting its argument that it was not liable under &#039;Mandap Keeper Service&#039; but under renting of immovable property service. The tribunal found the society&#039;s activities fell under Mandap Keeper Service and not renting of immovable property service. It also ruled that the demand was within the limitation period, as the society had not paid service tax on all rental income despite registration in 2008. The tribunal allowed re-quantification of tax liability based on gross value inclusive of service tax, potentially reducing penalties.</description>
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      <pubDate>Wed, 05 Jul 2017 00:00:00 +0530</pubDate>
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