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    <title>2020 (4) TMI 75 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled in favor of the appellant, who was accused of short payment of service tax under renting of immovable property services. The tribunal found that the show cause notice lacked specific discrepancies or allegations of incorrect returns, and emphasized that turnover figures cannot be rejected without cogent reasons. As a result, the demand for service tax shortfall was deemed untenable, leading to the setting aside of the order and penalties imposed, granting the appellant consequential relief as per the law.</description>
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      <description>The tribunal ruled in favor of the appellant, who was accused of short payment of service tax under renting of immovable property services. The tribunal found that the show cause notice lacked specific discrepancies or allegations of incorrect returns, and emphasized that turnover figures cannot be rejected without cogent reasons. As a result, the demand for service tax shortfall was deemed untenable, leading to the setting aside of the order and penalties imposed, granting the appellant consequential relief as per the law.</description>
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