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    <title>2019 (5) TMI 1299 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant did not transfer any development rights to M/s DLF Ltd. and that the alleged transfer of development rights was not a taxable service under the Finance Act, 1994. Consequently, no service tax was payable by the appellant. The Tribunal also ruled that the extended period of limitation was not applicable, and the entire demand against the appellant was unsustainable. The appeal was allowed with consequential relief.</description>
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    <pubDate>Wed, 22 May 2019 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 1299 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=380571</link>
      <description>The Tribunal held that the appellant did not transfer any development rights to M/s DLF Ltd. and that the alleged transfer of development rights was not a taxable service under the Finance Act, 1994. Consequently, no service tax was payable by the appellant. The Tribunal also ruled that the extended period of limitation was not applicable, and the entire demand against the appellant was unsustainable. The appeal was allowed with consequential relief.</description>
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      <pubDate>Wed, 22 May 2019 00:00:00 +0530</pubDate>
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