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    <title>2019 (1) TMI 319 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the discount of Rs. 1.20 per kg on CNG provided by M/s IGL to the appellant constituted consideration for renting immovable property, making it subject to service tax. The penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were upheld due to the appellant&#039;s failure to seek clarification on their tax obligations, resulting in the evasion of service tax. The appeal was dismissed, affirming the order-in-original.</description>
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    <pubDate>Thu, 30 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2019 (1) TMI 319 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=373154</link>
      <description>The Tribunal held that the discount of Rs. 1.20 per kg on CNG provided by M/s IGL to the appellant constituted consideration for renting immovable property, making it subject to service tax. The penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were upheld due to the appellant&#039;s failure to seek clarification on their tax obligations, resulting in the evasion of service tax. The appeal was dismissed, affirming the order-in-original.</description>
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      <pubDate>Thu, 30 Aug 2018 00:00:00 +0530</pubDate>
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