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    <title>2023 (8) TMI 126 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled against the appellant in a case involving liability to pay service tax under &#039;Real Estate Agent Service.&#039; It found the appellant acted as a middleman in land transactions, contrary to the appellant&#039;s arguments. The tribunal upheld the service tax demand and interest but set aside penalties under Sections 77 &amp;amp; 78 due to the appellant&#039;s genuine belief that the transactions were not covered under &#039;Real Estate Agent Service.&#039; The appeal was partly allowed, modifying the order accordingly.</description>
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    <pubDate>Wed, 02 Aug 2023 00:00:00 +0530</pubDate>
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      <title>2023 (8) TMI 126 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=441147</link>
      <description>The tribunal ruled against the appellant in a case involving liability to pay service tax under &#039;Real Estate Agent Service.&#039; It found the appellant acted as a middleman in land transactions, contrary to the appellant&#039;s arguments. The tribunal upheld the service tax demand and interest but set aside penalties under Sections 77 &amp;amp; 78 due to the appellant&#039;s genuine belief that the transactions were not covered under &#039;Real Estate Agent Service.&#039; The appeal was partly allowed, modifying the order accordingly.</description>
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      <pubDate>Wed, 02 Aug 2023 00:00:00 +0530</pubDate>
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