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    <title>2018 (8) TMI 1174 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed, affirming the Commissioner&#039;s decision to demand service tax, interest, and penalties. The Tribunal determined that the agreements constituted renting of immovable property, making them liable for service tax. The extended period of limitation was justified due to suppression of facts by the appellants. Penalties under Sections 76, 77, and 78 were upheld for various violations.</description>
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      <title>2018 (8) TMI 1174 - CESTAT MUMBAI</title>
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      <description>The appeal was dismissed, affirming the Commissioner&#039;s decision to demand service tax, interest, and penalties. The Tribunal determined that the agreements constituted renting of immovable property, making them liable for service tax. The extended period of limitation was justified due to suppression of facts by the appellants. Penalties under Sections 76, 77, and 78 were upheld for various violations.</description>
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