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    <title>2025 (9) TMI 1468 - CESTAT CHENNAI</title>
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    <description>CESTAT allowed the appeal, holding the Department erred in clubbing co-owners&#039; rental income without issuing them notice and in invoking extended limitation. The appellant had supplied co-owners&#039; service tax registrations, PANs and IT returns, and the Tribunal found Revenue should have controverted those records and notified the co-owners. The Tribunal also held the dispute raised interpretational issues rendering demands for October 2007-March 2008 and April 2008-March 2013 time-barred; therefore duties, interest and penalties were unsustainable.</description>
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    <pubDate>Tue, 23 Sep 2025 00:00:00 +0530</pubDate>
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      <title>2025 (9) TMI 1468 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=778979</link>
      <description>CESTAT allowed the appeal, holding the Department erred in clubbing co-owners&#039; rental income without issuing them notice and in invoking extended limitation. The appellant had supplied co-owners&#039; service tax registrations, PANs and IT returns, and the Tribunal found Revenue should have controverted those records and notified the co-owners. The Tribunal also held the dispute raised interpretational issues rendering demands for October 2007-March 2008 and April 2008-March 2013 time-barred; therefore duties, interest and penalties were unsustainable.</description>
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      <pubDate>Tue, 23 Sep 2025 00:00:00 +0530</pubDate>
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