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    <title>2018 (1) TMI 1388 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the extended period for demand was not applicable to the Revenue in a case concerning service tax liability for renting of immovable property. The appellant, a charitable trust, had contested the demand for the period October 2009 to March 2010, arguing it was time-barred and lacked grounds for imposition. The Tribunal agreed with the appellant, ruling that the extended period did not apply. Consequently, the appeal was partially allowed, granting the appellant consequential benefits and setting aside the penalties imposed under Sections 78 and 77 of the Act.</description>
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    <pubDate>Wed, 31 Jan 2018 00:00:00 +0530</pubDate>
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      <title>2018 (1) TMI 1388 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=276182</link>
      <description>The Tribunal held that the extended period for demand was not applicable to the Revenue in a case concerning service tax liability for renting of immovable property. The appellant, a charitable trust, had contested the demand for the period October 2009 to March 2010, arguing it was time-barred and lacked grounds for imposition. The Tribunal agreed with the appellant, ruling that the extended period did not apply. Consequently, the appeal was partially allowed, granting the appellant consequential benefits and setting aside the penalties imposed under Sections 78 and 77 of the Act.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 31 Jan 2018 00:00:00 +0530</pubDate>
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