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    <title>Service tax demand on renting immovable property dismissed as appellant neither owns property nor receives rent.</title>
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    <description>Short payment of service tax - Renting of Immovable Property Services - When the property is not owned by the appellant and they have not received the rent, the demand of service tax raised on the appellants alone, therefore, cannot be sustained. - AT</description>
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      <description>Short payment of service tax - Renting of Immovable Property Services - When the property is not owned by the appellant and they have not received the rent, the demand of service tax raised on the appellants alone, therefore, cannot be sustained. - AT</description>
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