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    <title>2019 (2) TMI 16 - CESTAT CHENNAI</title>
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    <description>The Tribunal held in favor of the appellants, setting aside the demand for service tax on rent collected from both members and non-members. It ruled that the principle of mutuality of interest applied, exempting the services provided to members from being categorized as a taxable service. Additionally, the rent collected from non-members fell within the threshold limit for service tax exemption. The judgment emphasizes the importance of considering mutuality of interest and threshold exemptions in determining tax liability for renting immovable property services.</description>
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    <pubDate>Thu, 24 Jan 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=374389</link>
      <description>The Tribunal held in favor of the appellants, setting aside the demand for service tax on rent collected from both members and non-members. It ruled that the principle of mutuality of interest applied, exempting the services provided to members from being categorized as a taxable service. Additionally, the rent collected from non-members fell within the threshold limit for service tax exemption. The judgment emphasizes the importance of considering mutuality of interest and threshold exemptions in determining tax liability for renting immovable property services.</description>
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      <pubDate>Thu, 24 Jan 2019 00:00:00 +0530</pubDate>
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