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    <description>CESTAT CHENNAI - AT allowed the appeal by way of remand, directing the adjudicating authority to re-determine whether Renting of Immovable Property and Mandap Keeper Service are taxable under the Finance Act, 1994, in light of relevant HC observations and precedent. The authority must also examine factual discrepancies regarding collection of service tax from customers and consider the department&#039;s non-invocation of Section 73A while deciding liability, interest and penalty.</description>
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      <description>CESTAT CHENNAI - AT allowed the appeal by way of remand, directing the adjudicating authority to re-determine whether Renting of Immovable Property and Mandap Keeper Service are taxable under the Finance Act, 1994, in light of relevant HC observations and precedent. The authority must also examine factual discrepancies regarding collection of service tax from customers and consider the department&#039;s non-invocation of Section 73A while deciding liability, interest and penalty.</description>
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