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    <title>2019 (9) TMI 1376 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, an undertaking of the Government of Punjab, in an appeal against the demand of service tax under &#039;Renting of Immovable Property Service&#039; for letting out warehouses to the Food Corporation of India. The Tribunal determined that the services provided fell under storage and warehousing, exempt from service tax under relevant provisions of the Finance Act, 1994. Consequently, the impugned order demanding service tax, interest, and penalty was set aside, and the appellant was not liable to pay service tax under the categories in question. The appeal was allowed with any consequential relief.</description>
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    <pubDate>Fri, 06 Sep 2019 00:00:00 +0530</pubDate>
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      <title>2019 (9) TMI 1376 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=289368</link>
      <description>The Tribunal ruled in favor of the appellant, an undertaking of the Government of Punjab, in an appeal against the demand of service tax under &#039;Renting of Immovable Property Service&#039; for letting out warehouses to the Food Corporation of India. The Tribunal determined that the services provided fell under storage and warehousing, exempt from service tax under relevant provisions of the Finance Act, 1994. Consequently, the impugned order demanding service tax, interest, and penalty was set aside, and the appellant was not liable to pay service tax under the categories in question. The appeal was allowed with any consequential relief.</description>
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      <pubDate>Fri, 06 Sep 2019 00:00:00 +0530</pubDate>
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