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    <title>2025 (10) TMI 621 - CESTAT CHANDIGARH</title>
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    <description>CESTAT CHANDIGARH - AT allowed the appeal and set aside the impugned order, holding that invocation of the extended period of limitation for service tax on renting of immovable property was not justified. Because the taxability was the subject of genuine litigation and only conclusively addressed by a retrospective amendment, the appellants cannot be deemed to have suppressed information. Reliance on conflicting HC and SC precedents precluded use of the extended limitation; therefore the demand was reduced and the appeal granted.</description>
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    <pubDate>Mon, 13 Oct 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=779825</link>
      <description>CESTAT CHANDIGARH - AT allowed the appeal and set aside the impugned order, holding that invocation of the extended period of limitation for service tax on renting of immovable property was not justified. Because the taxability was the subject of genuine litigation and only conclusively addressed by a retrospective amendment, the appellants cannot be deemed to have suppressed information. Reliance on conflicting HC and SC precedents precluded use of the extended limitation; therefore the demand was reduced and the appeal granted.</description>
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      <pubDate>Mon, 13 Oct 2025 00:00:00 +0530</pubDate>
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