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    <title>2023 (9) TMI 871 - CESTAT CHENNAI</title>
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    <description>The Tribunal found the appellant, a religious body, liable for service tax on renting immovable property only from 01.07.2012, when the negative list-based levy began. The extended period of limitation was deemed inapplicable due to a bona fide belief that the activity was not taxable pending a Supreme Court decision. Interest on the duty was upheld but limited to the normal period, and all penalties were set aside. The impugned order was partially modified, with the appeal allowed and consequential relief granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=443249</link>
      <description>The Tribunal found the appellant, a religious body, liable for service tax on renting immovable property only from 01.07.2012, when the negative list-based levy began. The extended period of limitation was deemed inapplicable due to a bona fide belief that the activity was not taxable pending a Supreme Court decision. Interest on the duty was upheld but limited to the normal period, and all penalties were set aside. The impugned order was partially modified, with the appeal allowed and consequential relief granted.</description>
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      <pubDate>Fri, 15 Sep 2023 00:00:00 +0530</pubDate>
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