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    <description>The Appellate Tribunal CESTAT CHENNAI deferred decisions on the taxability of amounts received for renting immovable properties under service tax and the constitutional validity of the levy of service tax under Section 65(105)(zzzz) of the Finance Act, 1994. The Tribunal awaited the final judgment of the Hon&#039;ble Supreme Court on the legislative competence of Parliament to levy service tax on renting immovable property. The appeals were closed pending the Supreme Court&#039;s decision, with the possibility of reopening based on the outcome or any change in circumstances.</description>
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