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    <description>Penalties for renting of immovable property service were found unsustainable where the service tax liability, together with interest, had been discharged within six months. The text notes that this payment satisfied the statutory condition in Section 80A of the Finance Act, 2012, which barred imposition of penalty in such circumstances. On that basis, the penalties were set aside in the surviving appeals.</description>
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      <description>Penalties for renting of immovable property service were found unsustainable where the service tax liability, together with interest, had been discharged within six months. The text notes that this payment satisfied the statutory condition in Section 80A of the Finance Act, 2012, which barred imposition of penalty in such circumstances. On that basis, the penalties were set aside in the surviving appeals.</description>
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