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    <title>2024 (12) TMI 1241 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order against the appellant, a municipality, regarding the liability to pay service tax on income from renting immovable properties. The matter was remanded to the original authority for fresh consideration, taking into account pending High Court judgments and the nature of the municipality&#039;s functions. The Tribunal emphasized adherence to the High Court&#039;s directions and clarified that no penalties should be imposed due to the interpretational nature of the issue. The appeal was disposed of with instructions for further examination of the municipality&#039;s statutory functions.</description>
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    <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 1241 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=763661</link>
      <description>The Tribunal set aside the impugned order against the appellant, a municipality, regarding the liability to pay service tax on income from renting immovable properties. The matter was remanded to the original authority for fresh consideration, taking into account pending High Court judgments and the nature of the municipality&#039;s functions. The Tribunal emphasized adherence to the High Court&#039;s directions and clarified that no penalties should be imposed due to the interpretational nature of the issue. The appeal was disposed of with instructions for further examination of the municipality&#039;s statutory functions.</description>
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      <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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