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    <title>2022 (3) TMI 9 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside most demands and penalties imposed by the Revenue. The only upheld demand was for service tax on rental income due to lack of clear residential vs. commercial rent break-up. Emphasizing actual receipts and proper classification, the Tribunal granted the appellant consequential benefits and rejected service tax demands on additional charges and excess abatement claims.</description>
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      <link>https://www.taxtmi.com/caselaws?id=418971</link>
      <description>The Tribunal allowed the appeal, setting aside most demands and penalties imposed by the Revenue. The only upheld demand was for service tax on rental income due to lack of clear residential vs. commercial rent break-up. Emphasizing actual receipts and proper classification, the Tribunal granted the appellant consequential benefits and rejected service tax demands on additional charges and excess abatement claims.</description>
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