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    <title>2018 (2) TMI 1247 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partly allowed the appeal of a municipal body regarding tax liability on renting immovable assets. Nakki Lake and the skating rink were excluded from tax liability under the &quot;entertainment&quot; category. Tax liability on rental income from commercial shops was limited to the normal period without penalties due to the appellant&#039;s status and lack of malafide intentions. The confirmed service tax liability was reduced, considering the broader interpretation of &quot;entertainment&quot; activities.</description>
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    <pubDate>Fri, 09 Feb 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=355826</link>
      <description>The Tribunal partly allowed the appeal of a municipal body regarding tax liability on renting immovable assets. Nakki Lake and the skating rink were excluded from tax liability under the &quot;entertainment&quot; category. Tax liability on rental income from commercial shops was limited to the normal period without penalties due to the appellant&#039;s status and lack of malafide intentions. The confirmed service tax liability was reduced, considering the broader interpretation of &quot;entertainment&quot; activities.</description>
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      <pubDate>Fri, 09 Feb 2018 00:00:00 +0530</pubDate>
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