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    <title>2017 (9) TMI 885 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the service tax liabilities under business support service and renting of immovable property service for the appellants, M/s Aviacon India, and Mrs. Bhateri Devi. The detailed analysis of the lease agreement and the nature of the leased properties supported the tribunal&#039;s decision to confirm the tax demands. The waiver of penalties was granted due to reasonable cause for non-payment of service tax during the relevant period, in line with legal provisions and precedents.</description>
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      <description>The tribunal upheld the service tax liabilities under business support service and renting of immovable property service for the appellants, M/s Aviacon India, and Mrs. Bhateri Devi. The detailed analysis of the lease agreement and the nature of the leased properties supported the tribunal&#039;s decision to confirm the tax demands. The waiver of penalties was granted due to reasonable cause for non-payment of service tax during the relevant period, in line with legal provisions and precedents.</description>
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