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    <title>2018 (2) TMI 1039 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed by the tribunal, upholding the demand for Service Tax on renting of immovable property services and penalty under Section 78 of the Finance Act, 1994. The tribunal found that the amount received by the appellant was for renting of immovable property, even though there was no direct agreement with the tenant, and there was no evidence that the seller had already paid service tax on the amount. The tribunal held that the appellant could have availed credit for the service tax already paid by the seller.</description>
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    <pubDate>Fri, 29 Dec 2017 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 1039 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=355618</link>
      <description>The appeal was dismissed by the tribunal, upholding the demand for Service Tax on renting of immovable property services and penalty under Section 78 of the Finance Act, 1994. The tribunal found that the amount received by the appellant was for renting of immovable property, even though there was no direct agreement with the tenant, and there was no evidence that the seller had already paid service tax on the amount. The tribunal held that the appellant could have availed credit for the service tax already paid by the seller.</description>
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      <pubDate>Fri, 29 Dec 2017 00:00:00 +0530</pubDate>
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