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    <title>2019 (6) TMI 1618 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, a five-star hotel, by setting aside the penalty imposed under Section 78 for non-payment of service tax on renting of immovable property. The Tribunal recognized the contentious nature of the tax liability and relied on precedents, such as R.K. Refreshment &amp; Enterprises and Sree Kanyacombines, to justify waiving the penalty. Consequently, the appeal was allowed, providing the appellant with relief and consequential benefits.</description>
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      <title>2019 (6) TMI 1618 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=295090</link>
      <description>The Tribunal ruled in favor of the appellant, a five-star hotel, by setting aside the penalty imposed under Section 78 for non-payment of service tax on renting of immovable property. The Tribunal recognized the contentious nature of the tax liability and relied on precedents, such as R.K. Refreshment &amp; Enterprises and Sree Kanyacombines, to justify waiving the penalty. Consequently, the appeal was allowed, providing the appellant with relief and consequential benefits.</description>
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      <pubDate>Thu, 20 Jun 2019 00:00:00 +0530</pubDate>
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