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    <description>The HC confirmed the payment and appropriation of service tax on renting immovable property but set aside penalties under Sections 77 and 78 of the Finance Act, 1994. The case was remitted to the respondent, pending the SC&#039;s decision on the levy&#039;s vires. The writ petition was disposed of without costs.</description>
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      <description>The HC confirmed the payment and appropriation of service tax on renting immovable property but set aside penalties under Sections 77 and 78 of the Finance Act, 1994. The case was remitted to the respondent, pending the SC&#039;s decision on the levy&#039;s vires. The writ petition was disposed of without costs.</description>
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