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    <title>2018 (7) TMI 693 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the demand under the category of &quot;Club or Association Service&quot; was unsustainable as it was deemed ultra vires based on previous court judgments. The imposition of penalty on service tax for Renting of Immovable Property was set aside as the appellant had paid the tax and interest within the specified period. Additionally, the denial of Cenvat credit on specific services was overturned, allowing the appellant to claim the credit. The Tribunal provided detailed reasoning and legal references to support its decisions, ultimately resolving the tax liability issues and penalties in favor of the appellant.</description>
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    <pubDate>Thu, 19 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (7) TMI 693 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=363385</link>
      <description>The Tribunal held that the demand under the category of &quot;Club or Association Service&quot; was unsustainable as it was deemed ultra vires based on previous court judgments. The imposition of penalty on service tax for Renting of Immovable Property was set aside as the appellant had paid the tax and interest within the specified period. Additionally, the denial of Cenvat credit on specific services was overturned, allowing the appellant to claim the credit. The Tribunal provided detailed reasoning and legal references to support its decisions, ultimately resolving the tax liability issues and penalties in favor of the appellant.</description>
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      <pubDate>Thu, 19 Apr 2018 00:00:00 +0530</pubDate>
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