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    <title>2024 (4) TMI 173 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned orders, allowing the appeals related to Construction Service (CS) and Commercial Complex Service (CCS). It found the penalties under Sections 76 and 77 for Renting of Immovable Property Service (RIPS) unsustainable, referencing a judgment negating service tax liability for renting immovable property during the relevant period. Consequently, the penalties were annulled, and the appellant was granted any consequential benefits as per law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=750992</link>
      <description>The Tribunal set aside the impugned orders, allowing the appeals related to Construction Service (CS) and Commercial Complex Service (CCS). It found the penalties under Sections 76 and 77 for Renting of Immovable Property Service (RIPS) unsustainable, referencing a judgment negating service tax liability for renting immovable property during the relevant period. Consequently, the penalties were annulled, and the appellant was granted any consequential benefits as per law.</description>
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