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    <title>2019 (4) TMI 903 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that no service tax was payable for renting out premises for student accommodation as it fell under the exemption provided in Section 66D(m) of the Finance Act, 1994. The penalties and fees imposed by the Revenue were set aside, and the appellant was entitled to a refund and consequential benefits in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that no service tax was payable for renting out premises for student accommodation as it fell under the exemption provided in Section 66D(m) of the Finance Act, 1994. The penalties and fees imposed by the Revenue were set aside, and the appellant was entitled to a refund and consequential benefits in accordance with the law.</description>
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